JUDGMENT

This writ petition was filed aggrieved by a proceedings initiated by the Customs Department against the petitioner. According to the petitioner the additional 6^th respondent is the importer and the petitioner who purchased the goods from the importer was not liable to pay the duty.

2. The learned Standing Counsel for Customs Department submitted that, the department, during the pendency of this writ petition, proceeded further on the basis of Ext. P15 and provided opportunity of hearing to the concerned including the petitioner. He further submitted that the concerned authority is prepared to issue orders and the proceedings have not been concluded only on account of the pendency of this writ petition.

3. The learned Counsel for the petitioner pointed out that several remittances were made by the petitioner as evidenced by Exts. P2, P3, P4 and P10 receipts. He contended that the liability of the petitioner to make the payments are disputed and this is the crucial aspect to be considered by the adjudicating authority. Without making any observation on the merits of the contentions, as the adjudicatory authority is prepared to pass orders, I propose to dispose of this writ pet