COMMON ORDER

Since both the writ petitions were filed by the same petitioner and the issue arises out of these writ petitions is one and the same, these writ petitions were heard together and are being disposed of by this common order.

2. The petitioner is a proprietary concern which has been given the import export license by the Office of the Additional Director General of Foreign Trade, Government of India, Ministry of Commerce and Industry. To conduct the local business, the petitioner was given GST Registration also under the GST Act. Since the petitioner entity deals with the food items, a license in terms of Food Safety and Standards Act, 2006 has also been issued by the appropriate Authority under the said Act. The petitioner entity has been conducting business with due diligence and in compliance with the statutory obligations cast on it.

3. The petitioner during his business had placed an order to import wet dates to the extent of 25585 Kgs to one M/s. Silver Town Food Stuff Trading LLC at Dubai, UAE and accordingly, those food stuff having been packed in 850 packages covered under invoice, dated 13.10.2021 were despatched under Bill of Lading, dated 26.10.2021. The invoice