TMI Blog2022 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... has prayed for the following reliefs: "(A) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction directing Respondent Nos.2 and 3 to allow clearance for home consumption of the goods covered under Bill of Entry No.4271384 dated 11.06.2021; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, order directing Respondent Nos.2 and 3 herein to issue an order for waiver of penal charges like container detention charges, demurrage charges, ground rent charges etc. for 12 containers of Base Oil imported by the Petitioner in respect of such recoveries being made by M/s. Eminent Shipping Services LLP and M/s. Mundra International Container Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Act, and the Foreign Trade Policy (FTP) constituted under the Foreign Trade Act. 3.2 The goods-in-question arrived at the Mundra Port in 12 containers for which a bill of lading was issued recording therein the details like the name of the vessel, the Port of export etc.. The entire price of the goods being Rs. 79,29,314.85 in Indian currency is said to have been paid by the writ applicant to the supplier. When the goods were offloaded at the Mundra Port, the Customs Department drew few samples of the goods imported by the writ applicant for being sent for analysis. The samples were collected and were sent to the Customs House Laboratory at Kandala. The test report issued by the Chemical Examiner Grade-1, Custom House Laboratory, Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70:2008. It is this last report of the Central Revenues Control Laboratory, New Delhi that has created trouble for the writ applicant. 5. Thus, on one hand, it is the case of the writ applicant that the sample imported is Base Oil while on the other, the case of the DRI seems to be that the sample is not Base Oil but it is Light Diesel Oil. If the goods in fact, is Light Diesel Oil then according to the Department, it is liable to be confiscated. The case of the writ applicant is that he has imported Base Oil for home consumption and has paid duty of Rs. 20,00,000/- for getting the goods cleared from the Customs House. As on date, the writ applicant has not been able to take delivery of the goods, said to be for home consumption. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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