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2. The petitioner states that they are involving in the business of imports, more particularly import of agricultural implements and equipments. They are favoured with an Import Export Code No.0909002924 https://www.mhc.tn.gov.in/judis/ dated 13.07.2015. The nature of transactions as described in the affidavit filed in support of the writ petitions are not disputed. However, the learned counsel for the respondents raised certain objections regarding the contractual obligations between the Customs Cargo Service Provider and the petitioner. In this context, the petitioner contended that once the Detention certificate is issued by the Customs authorities under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, then the third respondent has no option, but to honour the sames and release the goods without any further claim whatsoever.