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Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.

2. It has been stated that the petitioner had imported CARLVO Dual Sim Chinese Cellular Phones, under Bill of Entry No.5256566, dated 22.11.2011. The petitioner has been issued with the importer and exporter code, bearing No.0909021937, by the office of the Zonal Joint Directorate General of Foreign Trade, Hyderabad.

3. It has been further stated that the petitioner had declared the value of the goods imported by it, at Rs.2,06,16,882/-, for the purpose of assessment and payment of the necessary duty. However, the authorities concerned had detained and seized the goods in question, under a mahazar dated 9.12.2011. Thereafter, a show cause notice had been issued, by the first respondent, dated 4.4.2012, asking the petitioner to show cause as to why the goods imported by the petitioner should not be confiscated, as it had made a wrong declaration, in terms of Section 46 of the Customs Act, 1962. The petitioner had also been asked to show cause, as to why the value declared by the petitioner should not be revised and the differential Countervailing Duty collected from it besides proposing the imposition of penalties, under Sections 112 (a) and 114A of the Customs Act, 1962. It has been further stated that the customs authorities had detained the goods, wrongly, in spite of the fact that there was no mis-declaration, by the petitioner, as alleged in the show cause notice, dated 4.4.2012, issued by the first respondent.