( 1 ) THE Applicant, the Assistant Directorate of Revenue Intelligence, Calcutta Zonal Unit, Ministry of Finance, Department of Revenue (hereinafter referred to as Applicant) has, by the instant application, prayed the Court for leave to be added as a Party-Respondent to the instant Writ Proceedings and/or to be allowed to intervene in the instant Writ Proceedings, along with some other prayers made therein, contending, inter alia, that he has a direct interest in the subject matter of the goods in question which were attempted to be exported by the Writ Petitioner, M/s. Terai Overseas Limited (hereinafter referred to as Petitioner), in the facts and circumstances stated therein.

( 2 ) IT is contended by the Applicant that if the goods in question are allowed to be examined by him in accordance with the provisions of Section 106 A of the Customs Act, 1962 (hereinafter referred to as the said Act) it would clearly reveal that the Petitioner had attempted to export the same, which do not match the description and/or declaration given before the Customs Authorities in the Shipping Bills submitted by it (Petitioner ). Such examination would show that the Petition