(1.) The first petitioner is a company registered under the Companies Act, 1956. It is, inter alia, engaged in the business of manufacture of coding and marking machines and consumables like inks and solvents for inkjet printing machines. Amongst others, Methyl Ethyl Ketone (MEK) is one of the raw materials used by the first petitioner in its manufacturing process.
(2.) Under the provisions of the Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013 (hereinafter referred to as 'the Regulations') the petitioners had submitted an application in form 'K' for grant of No Objection Certificate (NoC) for import of 79.2 metric tonnes of MEK. The said application dated 27.7.2013 was submitted to the Narcotics Commissioner, Gwalior on 07.08.2013. The goods i.e. MEK in 480 drums were dispatched from Taiwan on 27.07.2013 by vessel Zimdjibouti with the port of destination shown as Nhava Sheva Port India. The ship arrived at Nhava Sheva Port, Thane, Navi Mumbai on 12.08.2013. At the request of the petitioners the Customs authorities permitted lodgment of the goods in the customs bonded warehouse. By a letter dated 23.8.2013 of the Central Bureau of Narcotics issued to the petitioners (dispatched on 26.9.2013 according to the petitioners) further information/clarification from the petitioners was sought in the matter for grant of NoC. According to the petitioners, it received the said letter on 08.10.2013 and by reply dated 18.10.2013 the requisite information was supplied alongwith the further information that the goods had been shipped on 27.07.2013 and had landed at the Jawaharlal Nehru Port Trust -Nhava Sheva Port, Thane, Navi Mumbai on 12.08.2013 and were "awaiting for customs clearance purposes." Thereafter, on 29.11.2013 the Central Bureau of Narcotics informed the petitioners that "the matter has been taken up with the Commissioner of Customs (Import), Nhava Sheva to ascertain the status of the material." Eventually, on 11.12.2013 the Commissioner of Customs (Import) informed the office of the Narcotics Commissioner, Gwalior that the goods have been lodged in the customs bonded warehouse pending clearance from the Central Bureau of Narcotics. On 17.01.2014 the goods were seized at the instance of the Narcotics Commissioner apparently on the ground that the same have been imported without proper NoC and a FIR was also lodged. It is in these circumstances that the petitioners had instituted the writ proceeding (Writ Petition No. 900 of 2014) before the Bombay High Court out of which the present special leave petition has arisen. While the writ petition remained pending a letter dated 14.03.2014 from the Central Bureau of Narcotics was received by the petitioner communicating the following decision:
(3.) The petitioner sought an amendment to the writ petition to challenge the said decision contained in the letter dated 14.03.2014. The amendment sought was allowed. By the impugned order dated 30.04.2014 the High Court has dismissed the writ petition on the ground that the petitioner, though aware of the Notification dated 26.03.2013 promulgating the Regulations in question, had imported the goods into India without the requisite NoC. The additional ground on which the High Court thought it proper to reject the writ petition was that a FIR has been filed and under Section 63 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter for short 'the Act') it is the criminal court which should be moved for release of the goods seized under the Act.