(1.) This writ petition is filed challenging the order passed by the second respondent, dated 8-12-2016, and for further direction to the second respondent to release the goods imported by bill of entry No. 6739061, dated 16-9-2016, under Section 110A of the Customs Act, after accepting a bond with appropriate bank guarantee.
(2.) The case of the petitioner in short as follows:-
(3.) The second respondent filed a counter affidavit, wherein it is contended as follows :-