AJAY KUMAR MITTAL, J.

1. In this writ petition filed under Article 226 of the Constitution of India, the petitioner has prayed for issuance of a writ of in the nature of certiorari for quashing the order-in-original dated 9/12.2.2018 (Annexure P-3) passed by respondent No.3 deciding six show cause notices pertaining to six different bills of entry and re-determining the value in all the said notices by rejecting the value declared by the petitioner and imposing differential duty along with interest and penalty.

2. The petitioner is engaged in import of polyester spun yarn etc. which had fallen under OGL category. It cleared the goods on payment of customs duty and no benefit under any import scheme was claimed. The yarn imported were sold as such and also used in the manufacture of fabrics by the petitioner. On 7.6.2011 and 8.6.2011, the officials of Director of Revenue Intelligence (DRI) conducted search at the residential premises of the Director and factory premises of the petitioner. Vide letter dated 9.6.2011, respondent No.2 asked respondent No.3 to hold the consignments lying at the port until and unless NOC was given by respondent No.2. The stock of imported yarn ly