ORAL JUDGMENT

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. The petitioner is a partnership firm comprising four partners and conducting business activities at Dubai at United Arab Emirates. The petitioner is before this Court since the goods exported by the petitioner from Dubai have been ordered to be absolutely confiscated by the respondent No.2 representing Mundra Customs Commissionerate and the request of the petitioner to take back the goods as unpaid owner has not been considered by the authority. According to the petitioner, this action of the authority is without jurisdiction and hence, the present petition under Article 226 of the Constitution of India with the following prayers:

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(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction quashing and setting aside absolute confiscation of the goods in question vide OIO No.MCH/ADC/SK/41/2021-22 dated

27.07.2021 (Annexure-”C”) with a direction to the 2nd Respondent herein to give to the Petitioner an option to pay appropriate fine in lieu of confiscation of the goods in question in accordance with Section 125 of the Customs Act, 1962;

(B) That Your Lordships may