ORDER :

SONIA GOKANI, J.

1. By way of this petition under Article 226 of the Constitution of India, the petitioners are before this Court seeking the directions against the respondents to forthwith release the goods imported pursuant to the bill of entry No.7015597 dated 25.02.2020. It is a partnership firm and the petitioner No.2 is a part of petitioner No.1 and respondent Nos.2 and 3 are the Officers of the Union of India interested with the task of collecting duty under the Customs Act, 1962 (‘the Customs Act’ hereinafter).

2. The petitioners placed the order of import of Magnesium Carbonate from M/s.Sea Hawk International LLC located in the United Arab Emirates (‘the UAE’ hereinafter). The advanced payment of 11,050 USD had been made to the vendor on 03.06.2019.

2.1 The vessel when arrived at Mundra Port from Jabel Ali Port, Dubai, the Customs Broker filed bill of entry in accordance with the provisions of the Customs Act. The five containers carried the goods as imported by the petitioners, which arrived at Mundra Port on 26.02.2020.

2.2 It is the say of the petitioners that Deputy Commissioner of Customs vide its letter dated 06.03.2020 permitted the storage of the imported goods in custom’s bonded warehouse pending the clearance.

2.3 The respondent No.3-Superintendent issued notice to the petitioners on 06.03.2020 requiring to submit documents and they responded on the very next date on 07.03.2020 and provided the documents and other details as required.

2.4 In petitioners’ case, the documents had indicated the Country-of-Origin certificate having been issued by the Dubai Chamber of Commerce and Industry which mentioned that the Country-of-Origin of goods was Turkey.

The petitioners made payment of 4360 USD on 17.03.2020. As the Deputy Commissioner on 14.05.2020 had communicated that the Country-of-Origin was mentioned as Turkey, the movement documents submitted to the Turkey Customs were required to be furnished.

2.5 The reply of the petitioners on 02.06.2020 was to the effect that the Country-of-Origin Certificate was issued by the Dubai Chamber of Commerce as permitted by the UAE. It is also their say that function of the Dubai Chamber of Commerce provided under Article 11 empowers it to issue all types of certificate for the origin of goods and products imported or re-exported from UAE in accordance with the relevant rules and procedure adopted by the Dubai Chamber of Commerce. However, once again, it insisted for the movement documents on 09.07.2020 submitted to the Turkey Customs, the petitioners on 23.07.2020 insisted that all the documents which were at its command.

2.6 The petitioners attended the summons and got the statements recorded, since it was issued under Section 108 of the Customs Act for recording the statements with regard to the shipment in question.

2.7 Once again, the Deputy Commissioner had issued a letter on 25.04.2021 showing the transportation of the goods from Turkey to Dubai. The number of correspondences thereafter also had followed. Two years have lapsed since the goods have reached this country, the petitioners pray for the release of the goods under Section 110A of the Customs Act, which envisages the provisional release of the goods by the Custom Authority on the ground that they are not fly-by-night operators, they needs to be given the benefit and therefore, the reliefs claimed are as follow:

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A. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith release goods imported vide Bill of Entry No.7015597 dated 25.02.2020;

B. Without prejudice to the above and in the alternative, this Hon.Court may be pleased to issue a writ of mandamus or writ in the naure of mandamus or any other appropriate writ or order directing the Respondents to forthwith provisionally release goods imported vide Bill of Entry No.7015597 dated 25.02.2020;

C. Pending notice, admission and final hearing of thi