2022 (2) TMI 910

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....itioner challenges Ext.P14 order passed by the 2nd respondent, refusing the provisional release of seized goods. 2. Petitioner had preferred this writ petition on 20-4-2021 challenging Ext.P14 order dated 9-4-2021. As per the impugned order, the consignment imported by the petitioner declared as "Animal Feed Compound (Residue of Coconut)" was subjected to Ext.P3 restraint order dated 21-12....

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....ms Act, 1962 ('the Act' for short) by issuing a show cause notice dated 16-6-2021 and that petitioner has filed a reply dated 15-7-2021 and that adjudication proceedings are pending. It is asserted by the respondents that there is a clear mis-declaration and petitioner attempted to take the benefit of lesser duty on animal feeds. 5. Having regard to the fact that Ext.P14 order can be subje....