DHRITI ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.A.K.Jayaraj learned counsel for the petitioner and Mr.Vikram Ramakrishnan, learned Central Government Standing Counsel appearing for the respondents 1 and 2 and Mr.Velayutham Pichaya, learned Central Government Standing Counsel appearing for the third respondent.

(2.) The petitioner has filed this writ petition for a direction to the respondents herein to release the goods viz., 852 Cartons of Picture Frame of Different Model Numbers, Seal Tag, Button, Shirt Pin, Ring Adjusters and Snap Fasteners, imported vide Bill of Entry No.9034581, dated 16.01.2013, which was finally assessed by the Proper Officer under the Customs Act and total duty of Rs.5,65,510/- was also paid on 18.01.2013.

(3.) The case of the petitioner in a nut-shell is as follows:-