2022 (2) TMI 910

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....y 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 21-12-2020 on the basis of doubts as to whether ....

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.... 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 subjected to an appeal under Section 128 of the Act an....