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2024 (3) TMI 812

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....'ble Court be pleased to issue a Writ of certiorari or a Writ in the nature of Certiorari, or any other appropriate Writ, Order or direction, calling for the papers and proceedings leading to the records relating to the impugned letter dated 01.11.2023 (at Annexure-D) issued by the office of the Respondent No. 2, under the signature of the Respondent No. 3, with respect to the Petitioner, on the behest of the Respondent No. 4 and after looking into the same and the legality thereof, this Hon'ble Court be pleased to quash and set aside the impugned letter dated 01.11.2023 (at Annexure-D); (b) That this Hon'ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate writ Order....

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....3 from the office of Respondent No. 2 dated 1st November, 2023 by which D.T.A. Clearance (Cargo Vehicle Movement) M/s. OWS Warehouse was suspended temporarily till the completion of investigation with regard to the Bill of Entries for the import of Areca Nut from M/s. OWS Warehouse, APSEZ, Mundra by M/s. MVS Impex. Mr. Mittal, learned advocate further submits that as per the impugned communication, it was informed that ineligible exemption of Rs. 33, 56, 38,087/- has been claimed by M/s. MVX Impex on the basis of fake C.O.O. Certificate, which was stored in the Warehouse unit of the present petitioner. Mr. Mittal, learned advocate further submits that with regard to the said entry, the Custom Department had already cleared the goods by taki....

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....ra, there was no any reference to any Rules, Regulations, Provisions or date of the said communication issued by the Custom Department nor the copy of the same was received by the present petitioner. Therefore, learned advocate, Mr. Mittal, for the petitioner prays to stay the impugned communication dated 1.11.2023 and to direct the respondents to start DTA clearance from SEZ unit of petitioner. On the other hand, learned advocate, Mr. Ankit Shah, for Respondent Nos. 1 to 3 and Ms. Hetvi Sacheti, learned advocate for Respondent No. 4 sought time to file affidavits. However, on earlier occasion, i.e. on 21st November, 2023, it was adjourned at the request of learned advocate Mr. Ankit Shah for filing the affidavit. It was clarified on ....