M/S. ISHA EXIM Vs. ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) Heard Dr. S. Krishnanandh, the learned counsel appearing for the petitioner, Mr. V. Sundareswaran, the learned Senior Standing Counsel, accepting notice on behalf of respondents 1 and 2 and Mr. B. Rabu Manohar, the learned Senior Panel Counsel, accepting notice on behalf of respondents 3 and 4. Since the issue involved in both Writ Petitions and the parties are one and the same, with consent on either side, both the Writ Petitions are taken up for disposal.

(2.) Writ Petition No.765 of 2018, has been filed, seeking for issuance of a writ of certiorari, to quash the drawal of Mahazar, dated 18.12017 and detention of the goods imported, vide Bill of Entry, No.4146612, dated 25.11.2017, as being contrary to the Advance Ruling, dated 31.03.2017.

(3.) The other Writ Petition, i.e. W.P.No.1114 of 2018 has been filed, seeking to quash the order passed by the second respondent, which is a seizure memorandum, dated 11.01.2018, where, the goods imported by the petitioner have been seized on the alleged grounds of mis-declaration, resulting in a wrong classification of the goods, under the Customs Tariff Act, 1975.