JUDGMENT

D.N. Patel, Chief Justice (Oral)--Proceedings of the matter have been conducted through video conferencing.

2. This petition has been preferred with the following reliefs:

(i) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to forthwith (i) grant refund of deposit of Rs.11,70,865 made by the Petitioner No.1 vide TR-6 challan dated 07.11.2012 and pre-deposit of Rs.1,50,000 made by the Petitioner No.2 vide TR-6 challan No. 199 dated 20.06.2018 along with interest as applicable; (ii) De-freezing of Current Account No: 52905086356 held by the petitioner No.1 in Standard Chartered Bank, Karol Bagh Branch; and (iii) release goods seized from the Petitioner No.1 on 16.03.2012 and recorded vide Panchnama dated 19.09.2012 and Supurdaginama dated 16.03.2012 and 19.09.2012, in furtherance with the Final Order No.51676-76/2019 dated 23.12.2019 passed by the Customs, Excise And Service Tax Appellate Tribunal, New Delhi In Appeals No.E/52186-52187/2016-CU (DB) filed by the petitioners herein;

(ii) to pass such other or further order which this Hon'ble Court may deem fit and proper in the interest of justice."

3. Having heard the cou