1. Heard Mr.A.K.Jayaraj, learned counsel for the petitioner and Mr.Vikram Ramakrishnan, learned Central Government Standing Counsel appearing for the respondents.

2. The petitioner has filed this writ petition for a direction to the respondents to release the goods viz., 93 Pallets i.e. 26.00208 M/Tons of Tissue Paper, imported vide Bill of Entry No.8998733, dated 11.01.2013, on the value declared by the petitioner at USD 405 per M/Ton and USD 10530.84 (CIF), Chennai totally.

3. The case of the petitioner, in a nut-shell, is as under:

(a) The petitioner-Company has imported 26.00208 M/Tons of Tissue Paper from China at USD 10530.84 (CIF), Chennai totally. The above goods were shipped from M/s.Fujian Tengsheng Trading Co. Ltd., China, vide Invoice No.TS2012165, dated 07.12.2012, and filed Bill of Entry No.8998733, dated 11.01.2013, and claimed clearance of the goods for Home Consumption. On the arrival of the subject goods at Chennai Port, the petitioner had filed Bill of Entry for Home Consumption and sought for clearance of the goods. They had declared the value of the goods at USD 10530.84 (CIF), Chennai, totally. Thereafter, the petitioner had requested the respondents to release the above goods, but they have neglected to do so.

(b) The petitioner has furnished all the documents to establish that the value shown in the invoice is the price actually paid to the seller for the sale and export of the subject goods and requested the respondents to release the goods immediately, but no orders were passed. The petitioner had imported the goods viz., 93 Pallets i.e. 26.00208 M/Tons of Tissue Paper from China at USD 10530.84 (CIF), Chennai totally and USD 405 per M/Ton and the said price is the true and correct price even in the International Market and the petitioner and foreign supplier do not have any interest whatsoever in the business of each other.

(c) Identical goods were released for many other importers in the same Custom House for more or less of the same value and furthermore, the goods imported by the petitioner are un-branded goods and are cheaper in quality and imported from China. The imported goods are freely importable as per Import and Export Policy and are not restricted or prohibited goods.

(d) The petitioner has borrowed substantial amount from third parties for the import of the subject goods and if the goods imported continue to remain in the hands of the respondent, the petitioner's business will be in jeopardy. The respondents have failed to exercise the statutory functions vested in them and not ordered the release of the goods, thereby they have violated the fundamental rights of the petitioner guaranteed under Articles 19 and 21 of the Constitution of India. Aggrieved by the inaction on the part of the respondents in not ordering the release of the goods, and also on the unreasonable attitude of the respondents, the petitioner has filed this writ petition for the above relief.

4. The respondents have filed counter affidavit, wherein, they have stated as follows:

4.1. The petitioner, M/s.Veetrag Enterprises had filed a Bill of Entry No.8998733/11.03.2013 for the import of goods declared as "Tissue paper for packing & wrapping 480 sheets/ream 17 GSM" from China (classifying the same under CTH 48025450). The declared quantity is 26.00208 mts, at a unit price of USD 405/mts (CIF). The assessable value is Rs.5,83,393/- and the applicable duty @ 10%+6%+3% +4% is Rs.1,27,934/-. The said Bill of Entry was selected by the system for assessment and examination and while assessing, the concerned Assessing Officer had a doubt over the classification claimed by the petitioner and even the description due to the fact that "tissue paper" gets covered under different tariff headings. In this regard, a query was raised to the petitioner in the system on 01.01.2013 itself calling upon the petitioner to furnish the requisite import documents and also to justify the CTH claimed by them. But, the petitioner