(1.) The present writ petition has been filed seeking the following reliefs:
(2.) It is contended on behalf of the petitioner that the consignment comprising of "Knotted Woollen Carpets" was imported by the petitioners from the United States of America on 10/8/2021. The Bill of Entry being B/E No. 4995142, along with other import documents were submitted by the petitioner with the respondent authorities.
(3.) On 12/8/2021, another consignment comprising of "Knotted Woollen Carpets" was imported from United States of Emirates and the Bill of Entry being B/E No. 5090730, along with other import documents were submitted by the petitioner to the respondent authorities.