Point of Law: A conjoint reading of Regulations 10(1)(l) and 10(1)(m) makes it abundantly clear that the 2018 Regulations are fully binding on the shipping line and it is not open to the latter relying on a contractual provision to contend that it will not comply with a direction or certificate issued under Regulation 10(1)(l).

ORDER :

1. Heard Mr. Ashwin Gopakumar, learned counsel for the petitioner; Mr. Anil C. Singh, learned Additional Solicitor General for respondent Nos. 1, 2, 3 and 6 to 11 and Mr. Prathamesh Kamat, learned counsel for respondent No. 4.

2. This petition has been filed under Article 226 of the Constitution of India seeking the following reliefs:-

For a direction to the respondents to strictly implement and enforce the detention cum demurrage waiver certificate dated 16th November, 2020 annexed to the writ petition as Ex.Q.

For a direction to the respondents to allow, facilitate, oversee and ensure clearance of the imported goods of the petitioner for home consumption by taking appropriate action against respondent Nos.4 and 5.

For a direction to respondent No. l to conduct an inquiry into the various acts of omissions and commissions by respondent Nos. 6 to 11.

For a direction to respondent Nos. 2 to 11 to compensate the loss sustained by the petitioner for their unlawful action;

Awarding of cost to the petitioner.

3. According to the petitioner, it is a public limited listed company incorporated under the Indian Companies Act, 1913. It is in the plastic industry with a variety of applications in moulded furniture, storage and material handling products, XF films and products, performance films, industrial moulded products, protective packaging products, composite plastic products, plastic piping system and petrochemicals. In recognition and appreciation of the efforts of the petitioner in securing the international supply chain while complying with the framework of safety standards, Central Board of Indirect Taxes and Customs (briefly “the Board” hereinafter) has certified the petitioner as authorized economic operator-T2 (importer and exporter) under the Boards Circular No. 33 of 2016-Customs dated 22nd July, 2016 having validity upto 23rd July, 2022.

4. Petitioner offers a wide range of plastic products in India manufactured at its various plants.

5. For the purpose of its business petitioner placed purchase order dated 6th May, 2020 on a foreign supplier at Texas, United States of America for supply of 1000 metric tons of PVC resin 1230P. On reaching the Nhava Sheva seaport petitioner filed Bill of Entry No. 8389492 dated 6th August, 2020 declaring the imported goods under Customs Tariff Heading (CTH) 39041020. Petitioner sought release of the goods for home consumption by making self declaration of the value of the goods and on payment of full duty on the declared value.

6. Petitioner has alleged that respondent Nos. 10 and 11 on extraneous consideration had raised frivolous queries and tried to build up a case of undervaluation by noting that the unit price of the imported cargo in the commercial invoices was lower than the rates found in the website of S&P Global Platts and on such untenable grounds the goods of the petitioner were withheld.

7. Petitioner was aggrieved by non-clearance of the goods which resulted in expiry of free time allowed by the shipping line and container freight station for clearance of the imported cargo, attracting huge charges in the form of container detention charges, ground rent etc.

8. With this grievance petitioner had approached this court by filing a writ petition which was registered as Writ Petition (St.) No. 92578 of 2020.

9. Notice in this case was issued by this court on 10th 5eptember, 2020.

10. In the reply affidavit customs authorities stated that the Bill of Entry No. 8389492 dated 6th August, 2020 filed by the petitioner was adjudicated by the Additional Commissioner of Customs, Nhava Sheva on 4th 5eptember, 2020. The adjudicating authority rejected the value of the imported goods declared by the petitioner and re-determined the same at Rs. 2.63 crores with a fine of Rs. 8 lakhs under section 125 of the Customs Act, 1962 (briefly “the Customs Act” hereinafter) besides imposing penalty of Rs. 80,000/- under section 112(a) of the Customs Act. Though copy of the order of the adjudicating authority