The Order of the Court is as follows :-

The petitioner is the Commissioner of Customs (Air), Customs House, Chennai. He has filed this writ petition, challenging the Admission Order No. 3 of 2001 (Cus.), dated 15-2-2001 of the first respondent. By the said order, the application filed under Section 127B of the Customs Act, 1962 (hereinafter referred to as "the Act") by Respondents 2 to 4 was entertained by the first respondent and the proceedings were allowed to be proceeded with under Section 127C(1) of the Act. The writ petition has been filed on the ground that the Customs and Central Excise Settlement Commission/first respondent has no jurisdiction to entertain the application under Section 127B of the Act.

2.The brief facts, leading to the filing of the writ petition are as follows :-

One M/s. Goutham Enterprises, 32-A Strotten Muthiah Mudali St., Chennai submitted a letter to the petitioner herein stating that they have received cargo arrival-cum-invoice notice from M/s. Emery World Wide, asking them to take delivery of 300 numbers of Acer CD ROM Drives arrived under HAWB No. 5500717618, dated 17-7-2000. In the said letter, they had also stated that they had not plac