(1.) BY way of this petition under Article 226 of the Constitution of India petitioner has prayed for the following reliefs:-
(2.) AT the outset, it is required to be noted that Mr. Naresh Thacker, learned advocate appearing with Mr. Hardik Modh, learned advocate appearing for the petitioner has categorically made a statement that the petitioner does not press all the reliefs, which are stated in paragraph No.26 except challenging the action of the respondents in not processing their future bills of entries on non-payment of past dues, which are the subject matter of investigation/inquiry before the appropriate authority. He has also stated that with respect to past bills of entries, which are processed on payment of provisional duty, the proceedings may be directed to be concluded at the earliest.
(3.) RECORDING the aforesaid statement of the learned counsel and even the affidavit-in-reply, it is directed that the respondents authorities shall not withhold the future bills of entries that may be submitted by the petitioner solely on the ground of non-payment of past dues of the bills of entries, which were cleared on payment of provisional duty pending adjudication and the same shall be processed in accordance with law and on merits. So far as past bills of entries, which are pending before the appropriate authority for adjudication is concerned, as stated by Mr. Oza, learned counsel appearing on behalf of the respondents, a show cause notice be issued against the petitioner on or before 15.7.2013 and subject to cooperation by the petitioner, the same shall be adjudicated and finally disposed of in accordance with law and on merits as early as possible.