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Issues:
1. Preliminary point of gross delay in entertaining the petition. 2. Challenge against the imposition of additional export duty and detention of goods. 3. Interpretation of the appeal process under Section 191 of the Sea Customs Act. 4. Applicability of the principle of approbate and reprobate in challenging orders. 5. Consideration of delay in seeking relief under a writ. Analysis: 1. The judgment addresses the preliminary issue of gross delay in entertaining the petition due to a significant lapse of time between the events leading to the dispute and the filing of the petition. The petitioner's delay of at least nine months, if not more, in approaching the court is highlighted as a crucial factor that could potentially bar the petition from being entertained. 2. The challenge against the imposition of additional export duty and the subsequent detention of goods under Section 39 of the Sea Customs Act is examined. The court analyzes the timeline of events, including the initial notice issued to the petitioners, appeals to the Collector and Central Board of Revenue, and subsequent actions by the Customs authorities. The court emphasizes that the petitioners' grievance primarily stems from the assessment of duty and not the enforcement measures taken by the authorities. 3. The judgment delves into the interpretation of the appeal process under Section 191 of the Sea Customs Act. It clarifies the hierarchy of appeals from the Assistant Collector to the Collector and then to the Central Board of Revenue. The court scrutinizes the petitioner's actions post the Central Board of Revenue's decision and concludes that the subsequent representations made do not constitute a valid appeal challenging the earlier decisions. 4. The principle of approbate and reprobate is invoked in the judgment to argue against the petitioner's selective challenge of orders. Drawing parallels to a legal precedent, the court asserts that parties cannot cherry-pick which decisions to challenge based on their outcomes and must adhere to a consistent approach in seeking redress. 5. Lastly, the judgment considers the impact of delay in seeking relief under a writ. It underscores that the petitioners' failure to promptly pursue statutory appeals and their delayed approach to the court do not warrant favorable consideration. The court upholds the preliminary objection of gross delay, leading to the dismissal of the petition with costs. Overall, the judgment meticulously dissects the various legal facets surrounding the case, including procedural timelines, statutory interpretations, and principles of consistency in challenging decisions. The ruling underscores the significance of timely and consistent legal recourse while navigating disputes within the customs framework.
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