ORDER :

1. Leave granted.

2. We have heard the matter finally at this stage.

3. Only those facts which are material for the purpose of deciding this appeal are taken note of as because of the events which have taken place during the pendency of the proceedings before the High Court as well as this Court, the issue involved today is in a very narrow campus.

4. The appellant herein had imported 2296.50 metric tones of Carbon Black Feed Stock (hereinafter referred to as 'CBFS' for short) from one M/s. Koppers Carbon and Chemical Limited Company sometime in the beginning of the year 2014. The aforesaid material was imported through three invoice bills and it reached Inland Container Division (ICD) at Dadri, in between June-September, 2014. On inspection, the customs authorities detained these goods on 06.09.2014 on the ground that the goods appeared to be hazardous in nature and for the clearance of the goods the appellant was supposed to bring clearance certificate to the effect that C.A. No. 10823/ 2017the goods are not hazardous in nature. Though the appellant had made requests from time to time for provisional clearance of the goods, the said requests were not accepted. Some time in No