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1. The petitioner - M/s. PML Industries Ltd. is a public limited company and is engaged in the business of manufacture of boneless buffalo meat at village Behra, Derabassi, Punjab. It imported/procured capital goods worth Rs. 27.12 crores without payment of custom duty/excise duty after obtaining the letter of permission dated 8.12.1992 for implementation of its 100% Export Oriented Unit (EOU). It came to the notice of the Excise Department that the petitioner had entered into an agreement with one M/s. Agricom Foods (P) Ltd., Mumbai allowing it to carry out the entire manufacturing with their own staff against a payment at the rate of Rs. 6/- per kg. of the total production. According to the department this was an infringement of the conditions on which the permission had been granted to the petitioner to import/procure the capital goods without payment of custom duty/excise duty. It, therefore, passed a restraint order on 7.7.1999 requiring the petitioner to show cause as to why the capital goods may not be confiscated under the provisions of Section 111(O) of the Customs Act, 1962 (for short 'the Act'). The petitioners were also directed not to remove, part with or otherwise deal with the aforesaid capital goods without prior permission of the department. It is against this notice that the present writ petition has been filed.