SA TRADING COMPANY Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is filed challenging the proceedings of the first respondent dated 15.03.2019, ordering the provisional release of the subject matter goods for export subject to certain conditions imposed therein. Consequently, the petitioner seeks for modifying the conditions stipulated therein only in respect of execution of bank guarantee for Rs.25,00,000/- and to waive demurrage and detention charges of the subject goods.

(2.) The case of the petitioner, in short, is as follows:

(3.) The respondents 1 and 2 filed a counter affidavit. The crux of the contentions raised in the counter affidavit is as follows: