(1.) Heard learned counsels appearing for the parties.
(2.) Initially, when the Court heard the matter on 21st July, 2016 and perused the Annexures and the decision rendered by this Court in Civil Application No. 9587 of 2015 in Special Civil Application No. 8492 of 2015, dated 6-11-2015 [2016 (331) E.L.T. 358 (Guj.)], was of the prima facie view that the entire issue was in a narrow compass and hence the following order was passed :
(3.) Learned counsel appearing for the respondent Nos. 1 and 3 urged the Court that let the matter may not be disposed of finally in absence of any representation on behalf of respondent No. 2, as the instructions and directions of respondent No. 2 in respect of imported goods are binding upon the Custom Authorities. Hence, the matter was required to be adjourned.