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2. The petitioner is involved in the business of imports more particularly import of Mild Steel Defective Temper Mixed Sheets above 4.5 mm Thickness. The petitioner states that for the purpose of the said imports, the petitioner is favoured with an Import Export Code No.0416935486 dated 20.12.2016 issued by Office of the Zonal Director General of Foreign Trade. The petitioner states that during the course of her business, imported a quantity of 152.942 Metric Tons of goods declared as MS Defective Temper Mixed Sheets above 4.5 mm Thickness from Nu Steels Private Limited., Singapore vide Invoice No.16-1521 dated 21.12.2017 for an amount of USD 68823.90. The said consignment was shipped vide 6 x 20' Containers and consigned vide Bill of Lading No.HDMU SGIH0516364 dated 18.12.2016 to Chennai port. The petitioner filed Bill of Entry No.8714607 dated 28.02.2017, for clearance of the said goods.