TMI Blog2022 (2) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext.P14 order can be subjected to an appeal under Section 128 of the Act and also in view of the disputed questions of fact involved in this case, this Court in exercise of the powers under Article 226 of the Constitution of India ought not to interfere. However, since the petitioner has moved this Court through this writ petition on 20-4-2021 itself, petitioner is entitled to exclude the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisional release of seized goods. 2. Petitioner had preferred this writ petition on 20-4-2021 challenging Ext.P14 order dated 9-4-2021. As per the impugned order, the consignment imported by the petitioner declared as Animal Feed Compound (Residue of Coconut) was subjected to Ext.P3 restraint order dated 21-12-2020 on the basis of doubts as to whether the goods imported were copra or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has filed a reply dated 15-7-2021 and that adjudication proceedings are pending. It is asserted by the respondents that there is a clear mis-declaration and petitioner attempted to take the benefit of lesser duty on animal feeds. 5. Having regard to the fact that Ext.P14 order can be subjected to an appeal under Section 128 of the Act and also in view of the disputed questions of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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