1. This is a petition under Article 226 of the Constitution of India to direct the respondents to issue a No Objection Certificate (hereinafter referred to as ‘NOC’) to allow clearance of duty paid on perishable goods- Rostaa processed triangle cheese that has been lying in the warehouse for more than four months.

2. Succinctly stating the facts of the present case leading to the present petition are that the petitioner is a company registered under the Indian Companies Act, 1956 and has its registered office at Tech Park One, Tower ‘E’, S. No. 191/A/2A/1/2 Yerwada, Pune. The petitioner is engaged in the hospitality business. In 2014, the petitioner in the course of its business sought to import Rostaa Processed Triangles Cheese (hereinafter referred to as ‘subject goods’) – ITC (HS) 04063000, from Egypt into India. In this regard, the petitioner purchased the subject goods from Al Nour for Dairy Industries, Egypt, who is engaged in the business of producing processed cheese under the supervision of the veterinary and exports the processed products to other countries. Section 3A of the Livestock Importation Act provides that the central government may by notification restr