A.S. Pachhapure, J.— The petition is filed apprehending arrest for the offence punishable under Section 135 of the Customs Act, 1962 [hereinafter referred to as "the Act" for short].

2. The facts relevant for the purpose of this petition are as under:

The petitioners are the Directors of M/s. Live Ads [India] Private Limited, a Company governed by the provisions of the Indian Companies Act, 1956. It does business in export of industrial salt from ICD white field. Its products are classified as chlorides, chloride oxides and product export by the Company is potassium chloride.

In April 2009, the respondent drew sample of industrial salt sought to be exported and sent them for testing to geological and metallurgical laboratories and as per the reports it is stated that the product is naturally occurring in inorganic chemical compound and 2 samples identified as potassium chloride of technical grade. In May 2009, the Joint Commissioner had directed to draw samples again and they were sent for test to the Central Revenue Laboratories, Chennai. The petitioners are not aware of the results. They state that the potassium chloride is classified under the heading 3104.20 and is restricted