ORDER :

Bhargav D. Karia, J.

1. Special Civil Application No. 13963 of 2023 is filed for the following prayers: -

“12 (a). Issue a writ of mandamus, direction, or any other orders, directing the offices of respondent 1&2, to issue demurrage/storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank containers and allowing Petitioner to cross-stuff/load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGUB062395, BOTU51501 78, CRXU8648662, RFCU8218463, BOTU5150310, SEGU80 41155, BOTU5150711 and CXTU1152612 (Pertaining of Shipping Bills No. 7490594 & 7603281, dated 28.12.2020 & 31.12.2020), cross-stuffed into fresh tanks containers as per the choice of the Petitioner, without payment of demurrage charges to Respondent No.3.

(b) Issue a writ of mandamus, direction, or any other orders, directing the offices of respondent 1&2, to issue demurrage/ storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank Container detention charges, directing the 4th Respondent to waive the entire demurrage charges and allowing Petitioner to cross- stuff/load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGU8062395, BOTU5150178, CRXU8648662, RFCU8218463, BOTU5150310, SEGU8041155, BOTU5150711 and CXTU1152612 (Pertaining of Shipping Bats No. No. 7490594 & 7603281, dated 28.12.2020 & 31.12.2020), cross-stuffed into fresh tanks containers as per the choice of the Petitioner, without payment of detention charges to the Respondent No.4 and return the above empty Tanks Containers back to the possession of the 4th Respondent at Kandla and;

Amendment Carried out as per Order Dated 07/12/2023: -

"(ba)... Issue writ of mandamus, direction, or any other order quashing and setting aside the order passed by the Respondent no.2 at annexure T/A in F.No. S/15-10/SIIB/2020-2021, in the interest of justice.”

2. Heard Mr. M.Rafiq, learned Senior advocate with Ms.Rashmitha Ramchandra, learned advocate for Mr.Nimit Y.Shukla, learned advocate (SCA No.13963 of 2023); Ms. Paurami B.Sheth, learned advocate for the petitioner (SCA No.6075 of 2022) and respondent No.4 (SCA No.13963 of 2023); Mr.C.B.Gupta, learned advocate; Mr. Anuj Trivedi, learned advocate and Mr.Aditya Bhatt, learned advocate for the respective respondents

3. The brief facts of the Special Civil Application 13963 of 2023 are as under :-

3.1 The petitioner filed one warehouse Bill of Entry No. 9846933 on 7.12.2020 for import of 1900 MT. of “Denatured Ethyl Alcohol” for export. Thereafter, the petitioner filed Goods Removal Form from warehouse on 23.12.2020 for re-export.

3.2 Thereafter, shipping bills were filed on 28.12.2020 and 31.12.2020 for re-export of party quantity of 194.59 MT of “Denatured Ethyl Alcohol”. Samples of goods were drawn and sent to CRCL, Kandla for Testing.

3.3 The show cause notice dated 19.1.2021 was issued by the Commissioner-Customs-Kandla and by seizure memo dated 10th/11th February, 2021, the goods in question were seized.

3.4 The petitioner by letter dated 31st March, 2021 requested the respondent-custom authorities to release the containers. An order in original dated 2.5.2021 was passed by the Additional Commissioner of Customs confiscating goods and on levying penalty on the goods in question.

3.5 The petitioner challenged the order of penalty by preferring an appeal before the Commissioner of customs (Appeals) on 28.5.2021 along with a letter to release the goods for export along with the proof of payment of redemption, fine and penalty.

3.6 The Commissioner Appeal by order dated 30.11.2021 reduced the penalty amount from Rs.3,93,000,00/- (Rupees Three Crore Ninety Three Lakh only) to Rs.22,00,000/- (Rupees Twenty two Lakh only) and also allowed the re-export of the goods.

3.7 The petitioner on payment of redemption fine money and exported around 170