B. P. Colabawalla J.

Rule, by consent of the parties made returnable forthwith and heard finally.

1. The grievance made by the Petitioner in this Writ Petition under Article 226 of the Constitution of India is against the action of Respondent Nos.2 to 5 in loading 1% Extra Duty Deposit (“EDD”) on the imports made by the Petitioner and/or their purchasers, and against the action of Respondent Nos.4 and 5 to withhold out of charge order unless 1% of EDD is paid under Bills of Entry No.593135601 dated 26th June 2014 and Bill of Entry No.5626428 dated 27th May 2014.

2. The learned counsel appearing on behalf of the Petitioner submitted that charging of 1% of EDD by Respondent Nos.4 and 5 despite the SVB order dated 23th June 2014 being brought to the notice of Respondent No.3 along with the conditions of the Circular No.11/2001-Cus dated 23rd February 2001 that 1% EDD cannot be recovered once the decision is given by the Special Valuation Branch (“SVB”), or where no SVB order is passed there on the expiration of four months from the date of filing of the reply to the questionnaire, is arbitrary and contrary to the said circular as well as the judgment of this Court in the ca