2024 (2) TMI 382

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....d under Article 226 of the Constitution of India, the Petitioners have sought the following reliefs: "(a) to issue Writ of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondents their subordinates, servants and agents to forthwith finalize the assessment and the issue of classification and thereafter release the goods covered under the Bill of Entry No. 8560406 dated 31.10.2023, Exhibit-A; (b) to issue a Writ of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the case and di....

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....aining the consignments and also informing the officers to complete the appropriate assessment proceedings on test report of samples. 7. By a further email dated 5th December 2023, the office of R & I informed the officers that the earlier instructions issued by them for detaining the consignments stood vacated. 8. The Respondents, thereafter, drew samples from all the six containers for the purpose of testing. In respect of six samples drawn by the Respondents, two reports had been furnished by the testing laboratory: CRCL, JNCH wherein it was held that the samples did not meet the standards of IS: 1460, which were mainly composed of Diesel Fractions and did not meet the IS Standards of Solvents / Kerosene / Kerosene Intermediate / V....

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.... Agency, namely R & I, HQRS, Preventive Commissionerate, Mumbai Zone-II, had investigated imports made by the Petitioner declaring the goods as "Penetrating Oil-60" vide Bill of Entry No. 8511565 dated 28th October 2023. The investigation had revealed that the imported goods were mis-declared with respect to their description and classification and were undervalued. It has also come to light that the Petitioner attempted to import Prohibited Goods under the guise of declared goods in order to circumvent the stipulated guidelines for the goods covered under CTH 27, which requires mandatory First Check Examination Order as well as drawing of samples for testing purpose before releasing the goods. 14. The Respondents further submitted that ....