2001 (7) TMI 143

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....writ of certiorarified mandamus to call for the records relating to the order passed by the 2nd respondent in C. No. IV/16/2/2000/Adjn. (Vol II), dated 8-5-2001 and to quash the same as illegal, arbitrary and without authority of law and further direct the respondent to assess and permit clearance of the imported materials covered under Bill of Entry No. 00006, dated 13-3-2001 on accepting the ass....

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....proper assessment of goods. Hence the request of the petitioner for provisional assessment and release of the goods under Section 18 has been rejected. Aggrieved by the said order, the petitioner filed the present writ petition with the prayer as stated above. 3.The Department filed a counter affidavit affidavit wherein the respondents while controverting the various allegations made in the aff....

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....er as well as the Additional Central Government Standing Counsel representing the revenue. 5.The issue involved as to whether there is a mis-declaration has to be decided in the appropriate adjudication proceedings on the basis of the show cause notice issued. The only aspect that has to be now decided is that in the interest of justice whether pending disposal of the adjudication proceedings, ....