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TMI Blog2019 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 26-10-2018 has already been issued - HELD THAT:- This Court, while allowing the appeal and setting aside the order passed by the Learned Single Judge in the present writ petition, is inclined to issue an appropriate direction for the conclusion of adjudication of the said show cause notice. The respondent herein - writ petitioner is directed to complete the adjudication of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uance of a Writ of Mandamus to direct the respondent to release the cargo covered under the Bill of Entry dated 20-4-2018. 4. Earlier, the respondent herein - writ petitioner approached this Court for an identical relief by filing W.P. No. 15966 of 2018 and one of us (TSSJ), while sitting singly, considered the prayer sought for in the earlier writ petition and held that the prayer for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods as kerosene, to reject the classification adopted by the respondent herein - writ petitioner, to order confiscation of the seized kerosene under Sections 111(d) and 111(m) of the Customs Act, 1962 and to impose penalty under Sections 112 and 114AA of the said Act. The respondent herein - writ petitioner did not file any reply to the said show cause notice, but immediately approache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the goods imported were kerosene and that it could be imported only by oil companies such as Indian Oil Corporation, etc. In such circumstances, this Court is of the considered view that an order of provisional release should not be entertained at this juncture and more particularly, when the show cause notice dated 26-10-2018 has already been issued. 10. Furthermore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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