Contents

Preliminary and brief outline

The parties and their respective interests in the matter

Relevant factual aspects and background

Judgment dated 26.08.2020 of this Court in Agricas

Orders-in-original dated 28.08.2020: The Adjudicating Authority allows release of goods on payment of redemption fine

Immediate sequels to the orders-in-original

The order dated 15.10.2020 and its modification dated 09.12.2020: The High Court issues mandamus for release of goods

Orders dated 24.12.2020 by the Appellate Authority: Orders-in-original set aside with enhancement of penalty

Another round in High Court: Challenge to the order-in-appeal dated 24.12.2020 and stay order by the High Court dated 05.01.2021

Rival submissions

Points for determination

Legality and validity of the orders passed by the High Court

Whether the goods in question are of 'prohibited goods' category?

Whether the goods in question are liable to absolute confiscation?

Invocation of equity by the importers

Prayer for keeping issues open for statutory appeal

Incidentally: principles relating to the grant or refusal of interim relief

Summation

Conclusions and directions