JUDGMENT

Ujjal Bhuyan, J. - By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to respondent No.3 to comply with the appellate order dated 20.12.2019 and further seeks a direction to respondent No.3 to release the seized goods which were imported vide the bill of entry dated 01.11.2018.

2. We have heard Mr. Nankani, learned senior counsel along with Mr. Prithviraj Choudhary, learned counsel for the petitioner and Mr. Jetly, learned senior counsel along with Mr. J. B. Mishra for the respondents.

3. Petitioner is a public limited company registered under the Companies Act, 1956 having its registered office at Maharshi Karve Marg, Marine Lines, Mumbai. Petitioner is a leading liquid infrastructure storage company and is also a manufacturer, exporter and importer of chemicals. It also acts as agent on behalf of suppliers. It has been in the business of manufacturing and export of different chemicals since the year 1988.

4. Central Government through the Ministry of Chemicals and Fertilizers, Department of Chemicals and Petrochemicals on 03.04.2018 issued an order called the Bureau of Indian Standard (Caustic Soda) Order, 2018. The afores