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