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This writ petition has been filed praying that this Court may be pleased to direct the respondents to implement the final order No.1166/2011, dated 27.10.2011, made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, by releasing the goods in question, after waiving the demurrage and the detention charges.

2. It has been stated that the petitioner is a partnership firm engaged in the business of import and trading in cereals, especially, white oats, from some foreign countries, including Australia and Argentina. The petitioner has been carrying on the said business for a period of nearly 6 years. The petitioner has been allotted the Importer Exporter Code No.0404008887, by the office of the Zonal JDGFT, Chennai. The petitioner firm has also been assessed to Income tax and other local taxes.