JUDGMENT :

Heard Mr. Prithviraj Choudhari, learned counsel for the petitioner and Mr. Pradeep S. Jetly, learned senior counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 23.09.2020 passed by the Joint Commissioner of Customs, Gr. VA, Nhava Sheva-V i.e., respondent No.3 and further seeks a direction to the respondents to release the imported goods of the petitioner covered by Bill of Entry No.8311310 dated 28.07.2020.

3. Case of the petitioner is that it is a private limited company registered under the Companies Act, 1956 and primarily engaged in the business of import and manufacture of light products.

4. Petitioner had imported smart plugs vide Bill of Entry No.8311310 dated 28.07.2020. It is stated that the imported smart plugs are used for extension socket purposes and since the same does not generate any wi-fi or bluetooth signal, petitioner claims that no import licence from the Wireless Procurement Cell, Department of Information and Technology, Government of India was required. Petitioner also got the product tested to certify that the technical features of the product did not fall und