VALBAUX MINETECH Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, the petitioners are before this Court seeking the directions against the respondents to forthwith release the goods imported pursuant to the bill of entry No.7015597 dtd. 25/2/2020. It is a partnership firm and the petitioner No.2 is a part of petitioner No.1 and respondent Nos.2 and 3 are the Officers of the Union of India interested with the task of collecting duty under the Customs Act, 1962 ('the Customs Act ' hereinafter).

(2.) The petitioners placed the order of import of Magnesium Carbonate from M/s.Sea Hawk International LLC located in the United Arab Emirates ('the UAE' hereinafter). The advanced payment of 11,050 USD had been made to the vendor on 03. 06.2019.

(3.) On issuance of the notice, learned senior standing counsel, Mr.Nikunt Raval has appeared for the respondents.