JUDGMENT :

R.D. Dhanuka, J.

Rule. Mr.Jetly, learned senior counsel for the respondent nos.1 to 4 waives service. Mr.Jitendra Mishra, learned counsel for the respondent no.5 waives service. By consent of parties, petition is heard finally.

2. By this petition filed under Article 226 of the Constitution of India, the petitioner seeks a writ of certiorari for quashing and setting aside the impugned notices dated 2nd February 2022 and 10th February 2022 issued by the respondent no.4 and the order dated 16th February 2022 issued by the respondent no.3. The petitioner also seeks a writ of mandamus to direct the Additional Bench, Settlement Commission, Mumbai to call for a report along with the relevant records from the respondent no.2-Commissioner of Customs in terms of Section 127C(3) and to consider and deal with the said application for interim settlement and to pass an appropriate order after complying with the principles of natural justice and the provisions of the Customs Act, 1962. Some of the relevant facts for the purpose of deciding this petition are as under :-

3. On or about 6th January 2022, the petitioner filed Bills of Entry Nos.6414624 and 6414261, both dated 26th November