- (1.) The subject matter of challenge in the appeal is an order dated 1st October, 2015 by which the writ petition was summarily dismissed.
(2.) The facts and circumstances of the case, briefly stated, are as follows :
(3.) The writ petitioner an importer lodged a Bill of Entry dated 30th April, 2013 describing the goods imported as general purpose machinery oil belonging to Tariff Heading 2710 19 80 @ US $ 450 per MT.;