COMMON ORDER

By these writ petitions, the petitioner seeks a direction to the first and second respondents to permit the petitioner to clear all goods covered by bill of entry No.8438669 dated 19.02.2025 and for other remedies ancillary or incidental thereto.

2. The petitioner states that it is an authorized importer and distributor of Axe Brand Medicated Oil products in India and that it has been importing the same from the parent company, Leung Kai Fook Medical Company Private Limited, Singapore, since 2007. The petitioner received notices from the 5^th respondent alleging violation of Section 33EEA of the Drugs and Cosmetics Act, 1940 (Drugs & Cosmetics Act) and Rule 154 of the Drugs and Cosmetics Rules, 1945 (Drugs & Cosmetics Rules) and replied thereto on 06.12.2024 and 18.01.2025. Thereafter, the petitioner requested the Additional Commissioner of Customs (Group-2) to release the goods, but was informed on 07.03.2025 that the file had been transferred to the office of the 4^th respondent. The present writ petitions were filed in the said facts and circumstances.

3. The contentions of learned counsel for the petitioner may be summarized as under:

(i) The products imported by the pet