VEETRAG 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.

(2.) The petitioner has filed this writ petition for a direction to the respondents to release the goods viz., 93 Pallets i.e. 26.00208 M/Tons of Tissue Paper, imported vide Bill of Entry No.8998733, dated 11.01.2013, on the value declared by the petitioner at USD 405 per M/Ton and USD 10530.84 (CIF), Chennai totally.

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