(1.) Rule. Mr.Jetly, learned senior counsel for the respondent nos.1 to 4 waives service. Mr.Jitendra Mishra, learned counsel for the respondent no.5 waives service. By consent of parties, petition is heard finally.
(2.) By this petition filed under Article 226 of the Constitution of India, the petitioner seeks a writ of certiorari for quashing and setting aside the impugned notices dtd. 2/2/2022 and 10/2/2022 issued by the respondent no.4 and the order dtd. 16/2/2022 issued by the respondent no.3. The petitioner also seeks a writ of mandamus to direct the Additional Bench, Settlement Commission, Mumbai to call for a report along with the relevant records from the respondent no.2-Commissioner of Customs in terms of Sec. 127C(3) and to consider and deal with the said application for interim settlement and to pass an appropriate order after complying with the principles of natural justice and the provisions of the Customs Act, 1962. Some of the relevant facts for the purpose of deciding this petition are as under :-
(3.) On or about 6/1/2022, the petitioner filed Bills of Entry Nos.6414624 and 6414261, both dtd. 26/11/2021 with the respondents. On 27/11/2021, the respondents issued Seizure Memorandum. The petitioners filed a writ petition bearing No.8751 of 2021 in this Court for various reliefs including for quashing and setting aside the said order of Seizure and for provisional release. In the said writ petition, the Commissioner of Customs (Import) filed an affidavit dtd. 6/1/2022 opposing the said writ petition. On 28/1/2022, the petitioners sought liberty to withdraw the said writ petition with liberty to avail all the remedies available in law. This Court accordingly disposed of the said writ petition as withdrawn with liberty as prayed by the petitioners. This Court disposed of the Interim Application No.4277 of 2021 as infructous in view of withdrawal of the writ petition.