COMMISSIONER OF CUSTOMS Vs. ASHIRBAD UDYOG

JUDGEMENT

(1.) HEARD Mr.B.Vijay Karthikeyan, learned counsel for the appellants and Mr.A.K.Jayaraj, learned counsel appearing for the respondents. By consent, the writ appeals are taken up for final disposal.

(2.) THE appeals are filed against the orders of the learned single Judge, dated 12.11.2013, directing the release of goods namely, Betel Nuts, on certain conditions, which are as follows:

(3.) ACCORDING to the appellants, the bill of entry has been assessed on tariff value and duty chargeable thereon has been demanded. However, the writ petitions have been filed for Mandamus to release the goods on the basis of the valuation as declared by the respondent/importer stating that it is a transaction value.