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Praying for a direction to the respondent to assess and release Mono Sodium Glutamate totaling 506 Mts covered under Bills of Entry No.3618504 dated 26.05.2011; 4324694 dated 10.08.2011 and 4376254 dated 17.08.2011, after waiving detention and demurrage charges by issuance of a Detention Certificate in terms of Customs (Handling of Cargo in Customs Areas) Regulations, 2009, the petitioner has filed this writ petition.

2. Facts leading to the filing of this Writ Petition are as under:

2.1. The petitioner is in the trade of import and local sales of spices, condiments, food items, etc. for more than two decades and have been favoured with Import and Export Code No.0791011917 issued by the Office of the JDGFT, Bangalore, attached to the Ministry of Commerce, Government of India. The said IE code is Annexure-A. The petitioner Concern is also assessed to Income Tax, besides local sales tax.