ORDER :

(Venkata Jyothirmai Pratapa, J.)

The writ petition is filed under Article 226 of the Constitution of India seeking the following relief:

“...to issue a Writ or Order more in the nature of Mandamus declaring the impugned orders dated 24.03.2023 and 11.04.2023 issued by the respondent is illegal, arbitrary, capricious and in violation of Regulation 16 of CBIR 2018 and Articles 14, 19 and 21 of the Constitution of India and consequently to quash the impugned orders dated 24.03.2023 and 11.04.2023 issued by the respondent….”

2. Petitioner’s case in a nutshell

2.1. Petitioner company is a Customs Broker with Licence No.02/2011, which assists importers in Customs clearance of imports and exports, engages in trading of various goods and, imports goods from other countries for sale in India. All activities of the Company are looked after by the Managing Director and no other Directors are conversant with its day-to-day affairs.

2.2. Petitioner company contacted NOOR AL SHAWAL GENERAL TRADING LLC, an exporter of dried dates, and on terms of the trade, commenced the process for import of 56,000 Kg. of dried dates by issuing a purchase order, vide Invoice No.RM-22-23-001, dated 02.01.