SUBRATA TALUKAR,J. - (1.) Party/parties are represented in the order of their name/names as printed above in the cause-title.
(2.) The facts of this case mirror that of an earlier adjudication of this Court dated 22nd November, 2017 in WP 25743(W) of 2017 (for short WP-I). The imported goods in WP-I and in the present writ petition (WP-II) are similar in nature, both the imported goods being in the nature of bed covers.
(3.) Mr. Kumar, learned Counsel appearing for the writ petitioner reiterates that the Respondents/Customs Authorities and, particularly the officer responsible, viz. the Respondent No.1/Commissioner of Customs (Port) has not proceeded in terms of his statutory mandate under the Customs Act, 1962. It is submitted that the goods in issue in the present writ petition were imported in March, 2017 and the Bill of Entry is dated 21st March, 2017.;