M/S. ISHA EXIM Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule.

(2.) Mr.P.S. Jetley, learned counsel for Respondents waives service of notice. By consent of parties, Petitions are heard finally.

(3.) In Writ Petition No. 7898 of 2021, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned Provisional Release Order dtd. 22/10/2021 and further seeks a writ of mandamus to clear the goods imported by the petitioner covered by Bill of Entry No. 2784973 dtd. 16/2/2021 on payment of applicable duty under Chapter 21. In the Writ Petition No. 7355 of 2021, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned Seizure Memo dtd. 3/8/2021 and the DYCC JNCH, Laboratory Test Reports. The petitioner also seeks a writ of mandamus to forthwith assess and clear the goods imported by the petitioner and covered by Bill of Entry No. 2784973 dtd. 16/2/2021 on payment of applicable duty under Chapter 21.