- (1.) Leave granted.
(2.) We have heard the learned counsels for the parties.
(3.) Having regard to the issues involved and the contentions advanced by the appellants/petitioners before the High Court in the writ petition in question wherein the challenge was with regard to levy of duty as well as penalty, we are of the view that the High Court, in the facts of the case, ought to have heard and decided the writ petition on merits instead of relegating the appellants/petitioners to the forum of appeal. At the same time, we consider it inexpedient to record our reasons for the above view as the same may indicate an expression of opinion on the merits of the contentions advanced in the writ petition. We, accordingly, set aside the order of the High Court and request the High Court to decide the writ petition on merits as expeditiously as possible.;