JUDGMENT

1. This application has been filed by the petitioner in contempt petition in CC No. 08 of 2022 to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition. The parties who are sought to be added in the contempt petition are:-

1) M/s. Century Plyboards (I) Limited, Century House, P-15/1, Taratala Road, Kolkata - 700088.

2) PIL India Private Limited, Lala Lajpat Rai Sarani, 238 aJC Bose Road, Kolkata - 700020.

2. The facts leading to filing of the petition for adding the aforementioned two parties as a respondents in the contempt petition is as hereunder:-

3. The petitioner had filed WP NO. 870 of 2021 for issuance of a writ of mandamus to direct the respondents 1 to 3 who are official respondents, to dyestuff the container and permit warehousing of the goods under Section 49 of the CUSTOMS ACT , 1962 (the act) and to draw fresh samples in the presence of the petitioner and send the same for retest to any accredited laboratory and one sealed sample be provided to the petitioner. as ordered by the Commissioner of Customs (appeals) dated 11.08.2021 and to direct the first respondent to make an enquiry and investigation if on retest, samples of the goods are found to be swapped and take suitable steps against the delinquent officers and for a direction to the official respondent to reimburse the warehousing charges and container rent suffered on the goods.

4. The petitioner imported a consignment of mixed lot of 100 % polyester, knitted fabric and filed bill of entry dated 15.09.2020. The consignment was examined by the officials in the presence of the petitioner/importer and on visual examination, it was prima facie found that the goods were fresh and high-quality fabric. Representative samples were drawn and forwarded to the Central Revenue Control Laboratory, Calcutta for testing and to ascertain the actual nature and quality of the goods. The Central Laboratory opined that the samples may be treated as 'tufted fabric'. The Joint Commissioner of Customs (Port) issued show cause notice dated 05.11.2020 calling upon the petitioner to explain as to why the imported goods should not be held liable for confiscation under Section 111 (f) and 111 (m) of the act; why the value of the goods as mentioned by the petitioner should not be rejected; why the value of the goods should not be re-determined @ USD 1.85 per kg (CIF), under Section 14 of the act read with Customs Valuation (determination of value of imported goods) Rules 2017; why the goods found as 'tufted fabric' should not be classified under CTH 5802 3000 and basic customs duty should not be calculated at specific duty of Rs. 150 per kg, why IGST @ 12 % should not be levied on the goods instead of 5 % IGST already paid by the petitioner and why the petitioner should not be held liable for penal action under Section 112 (a) (ii) of the act. The petitioner submitted their reply dated 14.12.2020 disputing the quality of the fabric as opined by the Central Laboratory and requested to draw fresh samples and send the same for re-test to the Textile Committee at Calcutta and NIFT at Calcutta. The request made by the petitioner was not accepted and the Joint Commissioner of Customs passed an order-in-original dated 15.0