ORDER :

The relief sought for in the present writ petition is to quash the order in original issued by the 2nd respondent in proceedings dated 22.03.2021.

2. The order impugned is issued by the Joint Commissioner under the provisions of the Customs Act, confirming the demand of the customs duty and further, imposed penalty.

3. The petitioner company is engaged in the business of Glass, Import/Export and processing. The petitioner company had obtained advance authorisation dated 24.03.2015 for import of clear float glass and polyvinyl butyl. The petitioner company had an export obligation to export double layered laminated glass of a value of USD 498368.68. After fulfilling the export obligation, the petitioner company had submitted an application dated 21.01.2016 to the Zonal Director General of Foreign Trade, Chennai. The said application submitted for obtaining an export obligation discharge certificate and in support of the said application, the petitioner had submitted the original advance authorization. Form-ANF-4F, original export promotion copies of the 11 shipping bills mentioned above, copies of the bills of entry and Appendix-23 certified by the Chartered Accountant. In resp