SARVESHWARI INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) Mrs.M.Sheela, learned Senior Standing Counsel accepts notice for all the respondents. Both learned counsel would submit that the issue that arises in this matter has been considered by this Court on 13/6/2022 in a batch of Writ Petitions in W.P.Nos.11942 of 2022 etc. batch.

(2.) The petitioner seeks a mandamus directing the respondents to assess and release the goods viz., 1014 Bags, viz., 81.12 MTs., of Betel Nut Product known as Supari (Unflavoured Supari) of Myanmar Origin Unflavoured Supari imported from the Republic of the Union of Myanmar imported vide Bill of Entry No.7667229, dtd. 27/2/2022, totally valued at USD 133230/- (FOB) for 81.12 MTs.

(3.) The relevant portions of order dtd. 13/6/2022 read as follows: