w w w . L a w y e r S e r v i c e s . i n
Yunus Mir Proprietor of M/s. Goldern Nursary v/s The Manager Operation, United Bank of India Overseas Branch & Another
Company & Directors' Information:- M K OVERSEAS PRIVATE LIMITED [Active] CIN = U25209DL1987PTC029976
Company & Directors' Information:- U & M OVERSEAS PRIVATE LIMITED [Active] CIN = U25200DL2007PTC165258
Company & Directors' Information:- J S OVERSEAS PVT LTD [Active] CIN = U74899DL1994PTC058039
Company & Directors' Information:- B. R. OVERSEAS LIMITED [Active] CIN = U24111MP1973PLC001244
Company & Directors' Information:- A T OVERSEAS LTD [Active] CIN = U17115PB1995PLC015815
Company & Directors' Information:- M R OVERSEAS PRIVATE LIMITED [Active] CIN = U01111DL1998PTC092787
Company & Directors' Information:- B C C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058775
Company & Directors' Information:- B L OVERSEAS PRIVATE LIMITED [Active] CIN = U51109DL2008PTC177039
Company & Directors' Information:- G D R OVERSEAS LIMITED [Strike Off] CIN = U51909TN1994PLC028831
Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC116567
Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U74110DL2007PTC317094
Company & Directors' Information:- AT OVERSEAS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2015PTC276303
Company & Directors' Information:- M D OVERSEAS LIMITED [Active] CIN = U52110DL1980PLC011099
Company & Directors' Information:- R C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045610
Company & Directors' Information:- K P OVERSEAS LIMITED [Active] CIN = U51311DL2004PLC125574
Company & Directors' Information:- M I OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC026966
Company & Directors' Information:- R F OVERSEAS PRIVATE LIMITED [Active] CIN = U51909PB1997PTC019643
Company & Directors' Information:- M R K OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018631
Company & Directors' Information:- L & W OVERSEAS PRIVATE LIMITED [Active] CIN = U17221PB2013PTC037343
Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911
Company & Directors' Information:- J D OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC038866
Company & Directors' Information:- A A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC042105
Company & Directors' Information:- OVERSEAS CORPN. PVT LTD [Active] CIN = U67120WB1947PTC014910
Company & Directors' Information:- G R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC050950
Company & Directors' Information:- M S D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC069001
Company & Directors' Information:- R K G OVERSEAS PRIVATE LIMITED [Active] CIN = U51229DL1997PTC086734
Company & Directors' Information:- MIR AND COMPANY PRIVATE LIMITED [Strike Off] CIN = U45201DL1989PTC036187
Company & Directors' Information:- R. G. OVERSEAS LIMITED [Strike Off] CIN = U27104TN1981PLC008963
Company & Directors' Information:- S C J OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC052913
Company & Directors' Information:- M C S OVERSEAS PVT LTD. [Strike Off] CIN = U51909WB1994PTC063666
Company & Directors' Information:- A H OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51109UP1977PTC004421
Company & Directors' Information:- R M OVERSEAS LTD [Active] CIN = U51909PB1992PLC011971
Company & Directors' Information:- A H R OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2000PTC103069
Company & Directors' Information:- H S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2008PTC182147
Company & Directors' Information:- S G OVERSEAS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC105649
Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461
Company & Directors' Information:- R AND R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1987PTC030154
Company & Directors' Information:- D & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51420OR2009PTC010779
Company & Directors' Information:- R Q OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909MH2012PTC230840
Company & Directors' Information:- D N OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U24119DL1999PTC102409
Company & Directors' Information:- A-3 OVERSEAS PRIVATE LIMITED [Active] CIN = U36900HR2016PTC063750
Company & Directors' Information:- D M OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC072532
Company & Directors' Information:- B R V K OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014130
Company & Directors' Information:- OVERSEAS (INDIA) LTD [Strike Off] CIN = U51909WB1945PLC012624
Company & Directors' Information:- B N OVERSEAS PVT LTD [Strike Off] CIN = U74899DL1991PTC042764
Company & Directors' Information:- P B M OVERSEAS PVT LTD [Strike Off] CIN = U51311RJ1996PTC011483
Company & Directors' Information:- M H OVERSEAS LIMITED [Strike Off] CIN = U36911UP2000PLC025118
Company & Directors' Information:- V. R. OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2006PTC107676
Company & Directors' Information:- V C OVERSEAS PRIVATE LIMITED [Active] CIN = U51900DL2007PTC166741
Company & Directors' Information:- T M K OVERSEAS LIMITED [Strike Off] CIN = U51223KL1992PLC006416
Company & Directors' Information:- S R D OVERSEAS PRIVATE LIMITED [Active] CIN = U52209DL2008PTC178806
Company & Directors' Information:- C M D OVERSEAS PVT LTD [Active] CIN = U74899DL1995PTC073068
Company & Directors' Information:- M B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061016
Company & Directors' Information:- B G OVERSEAS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1990PTC038859
Company & Directors' Information:- M N OVERSEAS PRIVATE LIMITED [Active] CIN = U51909WB2004PTC099257
Company & Directors' Information:- R L K OVERSEAS PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1991PTC043115
Company & Directors' Information:- K D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1982PTC013342
Company & Directors' Information:- C J OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC045545
Company & Directors' Information:- UNITED BANK LIMITED [Liquidated] CIN = U93090TN1937PLC003162
Company & Directors' Information:- V & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC186537
Company & Directors' Information:- V K OVERSEAS PVT LTD [Strike Off] CIN = U18209CH1990PTC010214
Company & Directors' Information:- J B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U17220DL1983PTC016197
Company & Directors' Information:- A. A. OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909PB2008PTC032010
Company & Directors' Information:- A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101DL2014PTC271288
Company & Directors' Information:- S D S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC249539
Company & Directors' Information:- S V OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U52100DL2013PTC258278
Company & Directors' Information:- G R D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U80301HR2012PTC046968
Company & Directors' Information:- T & T OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51900GJ2015PTC083022
Company & Directors' Information:- G T C OVERSEAS PVT LTD [Strike Off] CIN = U18101PB1993PTC013743
Company & Directors' Information:- B G S OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101PB2007PTC031400
Company & Directors' Information:- UNITED INDIA BANK LIMITED [Not available for efiling] CIN = U65191KL1947PLC001273
Company & Directors' Information:- INDIA AND OVERSEAS CORPORATION LIMITED [Dissolved] CIN = U99999MH1947PTC005626
Company & Directors' Information:- YUNUS AND CO . LIMITED [Dissolved] CIN = U99999MH1950PLC008249
Company & Directors' Information:- U & M OVERSEAS PRIVATE LIMITED [Active] CIN = U25200DL2007PTC165258
Company & Directors' Information:- J S OVERSEAS PVT LTD [Active] CIN = U74899DL1994PTC058039
Company & Directors' Information:- B. R. OVERSEAS LIMITED [Active] CIN = U24111MP1973PLC001244
Company & Directors' Information:- A T OVERSEAS LTD [Active] CIN = U17115PB1995PLC015815
Company & Directors' Information:- M R OVERSEAS PRIVATE LIMITED [Active] CIN = U01111DL1998PTC092787
Company & Directors' Information:- B C C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058775
Company & Directors' Information:- B L OVERSEAS PRIVATE LIMITED [Active] CIN = U51109DL2008PTC177039
Company & Directors' Information:- G D R OVERSEAS LIMITED [Strike Off] CIN = U51909TN1994PLC028831
Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC116567
Company & Directors' Information:- G B OVERSEAS PRIVATE LIMITED [Active] CIN = U74110DL2007PTC317094
Company & Directors' Information:- AT OVERSEAS INDIA PRIVATE LIMITED [Active] CIN = U74900DL2015PTC276303
Company & Directors' Information:- M D OVERSEAS LIMITED [Active] CIN = U52110DL1980PLC011099
Company & Directors' Information:- R C OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045610
Company & Directors' Information:- K P OVERSEAS LIMITED [Active] CIN = U51311DL2004PLC125574
Company & Directors' Information:- M I OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC026966
Company & Directors' Information:- R F OVERSEAS PRIVATE LIMITED [Active] CIN = U51909PB1997PTC019643
Company & Directors' Information:- M R K OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018631
Company & Directors' Information:- L & W OVERSEAS PRIVATE LIMITED [Active] CIN = U17221PB2013PTC037343
Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911
Company & Directors' Information:- J D OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC038866
Company & Directors' Information:- A A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909KA2007PTC042105
Company & Directors' Information:- OVERSEAS CORPN. PVT LTD [Active] CIN = U67120WB1947PTC014910
Company & Directors' Information:- G R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC050950
Company & Directors' Information:- M S D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC069001
Company & Directors' Information:- R K G OVERSEAS PRIVATE LIMITED [Active] CIN = U51229DL1997PTC086734
Company & Directors' Information:- MIR AND COMPANY PRIVATE LIMITED [Strike Off] CIN = U45201DL1989PTC036187
Company & Directors' Information:- R. G. OVERSEAS LIMITED [Strike Off] CIN = U27104TN1981PLC008963
Company & Directors' Information:- S C J OVERSEAS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC052913
Company & Directors' Information:- M C S OVERSEAS PVT LTD. [Strike Off] CIN = U51909WB1994PTC063666
Company & Directors' Information:- A H OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51109UP1977PTC004421
Company & Directors' Information:- R M OVERSEAS LTD [Active] CIN = U51909PB1992PLC011971
Company & Directors' Information:- A H R OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2000PTC103069
Company & Directors' Information:- H S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2008PTC182147
Company & Directors' Information:- S G OVERSEAS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC105649
Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461
Company & Directors' Information:- R AND R OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1987PTC030154
Company & Directors' Information:- D & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51420OR2009PTC010779
Company & Directors' Information:- R Q OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909MH2012PTC230840
Company & Directors' Information:- D N OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U24119DL1999PTC102409
Company & Directors' Information:- A-3 OVERSEAS PRIVATE LIMITED [Active] CIN = U36900HR2016PTC063750
Company & Directors' Information:- D M OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC072532
Company & Directors' Information:- B R V K OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014130
Company & Directors' Information:- OVERSEAS (INDIA) LTD [Strike Off] CIN = U51909WB1945PLC012624
Company & Directors' Information:- B N OVERSEAS PVT LTD [Strike Off] CIN = U74899DL1991PTC042764
Company & Directors' Information:- P B M OVERSEAS PVT LTD [Strike Off] CIN = U51311RJ1996PTC011483
Company & Directors' Information:- M H OVERSEAS LIMITED [Strike Off] CIN = U36911UP2000PLC025118
Company & Directors' Information:- V. R. OVERSEAS PRIVATE LIMITED [Active] CIN = U51109WB2006PTC107676
Company & Directors' Information:- V C OVERSEAS PRIVATE LIMITED [Active] CIN = U51900DL2007PTC166741
Company & Directors' Information:- T M K OVERSEAS LIMITED [Strike Off] CIN = U51223KL1992PLC006416
Company & Directors' Information:- S R D OVERSEAS PRIVATE LIMITED [Active] CIN = U52209DL2008PTC178806
Company & Directors' Information:- C M D OVERSEAS PVT LTD [Active] CIN = U74899DL1995PTC073068
Company & Directors' Information:- M B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061016
Company & Directors' Information:- B G OVERSEAS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1990PTC038859
Company & Directors' Information:- M N OVERSEAS PRIVATE LIMITED [Active] CIN = U51909WB2004PTC099257
Company & Directors' Information:- R L K OVERSEAS PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1991PTC043115
Company & Directors' Information:- K D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U18101DL1982PTC013342
Company & Directors' Information:- C J OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC045545
Company & Directors' Information:- UNITED BANK LIMITED [Liquidated] CIN = U93090TN1937PLC003162
Company & Directors' Information:- V & D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909DL2009PTC186537
Company & Directors' Information:- V K OVERSEAS PVT LTD [Strike Off] CIN = U18209CH1990PTC010214
Company & Directors' Information:- J B OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U17220DL1983PTC016197
Company & Directors' Information:- A. A. OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51909PB2008PTC032010
Company & Directors' Information:- A P OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101DL2014PTC271288
Company & Directors' Information:- S D S OVERSEAS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC249539
Company & Directors' Information:- S V OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U52100DL2013PTC258278
Company & Directors' Information:- G R D OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U80301HR2012PTC046968
Company & Directors' Information:- T & T OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51900GJ2015PTC083022
Company & Directors' Information:- G T C OVERSEAS PVT LTD [Strike Off] CIN = U18101PB1993PTC013743
Company & Directors' Information:- B G S OVERSEAS PRIVATE LIMITED [Strike Off] CIN = U51101PB2007PTC031400
Company & Directors' Information:- UNITED INDIA BANK LIMITED [Not available for efiling] CIN = U65191KL1947PLC001273
Company & Directors' Information:- INDIA AND OVERSEAS CORPORATION LIMITED [Dissolved] CIN = U99999MH1947PTC005626
Company & Directors' Information:- YUNUS AND CO . LIMITED [Dissolved] CIN = U99999MH1950PLC008249
W.P. No. 26783 (W) of 2017
Decided On, 08 January 2018
At, High Court of Judicature at Calcutta
By, THE HONOURABLE MR. JUSTICE SUBRATA TALUKDAR
For the Petitioner: Arijit Chakraborti, Tapan Bhanja, Nilatpal Chowdhury, Advocates. For the Respondent: R1, Pralay Kar, Sunanda Sil, R2, Manasi Mukherjee, R3, Koushik Dey, Advocates.
Judgment Text
1. Party/Parties are represented in the order of their name/names as printed above in the cause title.
2. This is one further instance where the Petitioner/Exporter complains of the freezing of his Bank Account lying with the Respondent/Bank.
3. Mr. Chakraborti, Learned Counsel appearing for the petitioner, argues that having regard to the Authorities as reported in 2016 (332) E.L.T.77 (Cal.) In Re: Shakuntala Singh v. ADDL. DRI, Kolkata Zonal Unit and in 2016 (333) E.L.T. 267 (Cal) In Re: (Mineral Metal Centre v. Dir. General of Central Excise Intelligence), the Customs Act, 1962 (for short the 1962 Act) does not permit the Respondent/Customs or even for that matter the Added Respondents/Directorate of Revenue Intelligence (DRI) to freeze the Account of the Petitioner No. 1/Company.
4. Therefore, Mr. Chakrabarti points out that the freezing of the Bank Account of the Petitioner No. 1/Company by which the Petitioner operates is business must be set aside and, the Respondents/Customs/DRI may be otherwise entitled to proceed strictly in accordance with law, i.e. under the 1962 Act.
5. Mr. Chakrabarti further argues that in the facts of the present case neither the Respondents/Customs nor the Added Respondents/DRI have put the petitioners on notice of any excess duty drawback claimed in connection with the exports in issue. Therefore, there is absolutely no justification for the Respondents to instruct the Bank to withhold the operations of the Bank Account of the Petitioners.
6. Appearing on behalf of the Added Respondents/DRI Mr. Dey, Learned Counsel relies upon the Authority of 2002 (82) ECC 750 in the matter of Rohit Kumar v. Union of India (UOI).
7. Mr. Dey submits that the Bank Account is property falling within the definition of goods under the 1962 Act.
8. Therefore, the Added Respondents/DRI acting with the Respondents/Customs are empowered to issue necessary instructions to the Respondents/Bank for protecting the revenue of the Government.
9. Mr. Dey additionally argues that the Petitioners, having responded to the summons issued against them under Section 108 of the Customs Act, are required to attend the summons which they have so far ignored. In the absence of any cooperation received from the Petitioners, the Respondents/Added Respondents/DRI/Customs are left the option to take steps against the Bank Account of the Petitioners.
10. Having considered the submissions as well as the materials placed, this Court does not intend to detain this writ petition further.
11. Accordingly, the Added Respondents/DRI shall be free to take the steps provided by law under the Summons under Section 108 of the 1962 Customs Act positively within a period of four weeks from date.
12. The petitioners shall render all co-operation to the Added Respondents/DRI qua the steps under the Summons.
13. On failure of the Respondents/Customs and the Added Respondents/DRI to take the steps within the period as directed above, the Respondent No. 1/Bank, which is represented by Ms. Sunanda Sil, Learned Advocate, shall defreeze the Bank Account of the Petitioner. However, the outer time limit, as granted above, shall not bind the Respondents/Added Respondents/Customs/DRI in the ev
2. This is one further instance where the Petitioner/Exporter complains of the freezing of his Bank Account lying with the Respondent/Bank.
3. Mr. Chakraborti, Learned Counsel appearing for the petitioner, argues that having regard to the Authorities as reported in 2016 (332) E.L.T.77 (Cal.) In Re: Shakuntala Singh v. ADDL. DRI, Kolkata Zonal Unit and in 2016 (333) E.L.T. 267 (Cal) In Re: (Mineral Metal Centre v. Dir. General of Central Excise Intelligence), the Customs Act, 1962 (for short the 1962 Act) does not permit the Respondent/Customs or even for that matter the Added Respondents/Directorate of Revenue Intelligence (DRI) to freeze the Account of the Petitioner No. 1/Company.
4. Therefore, Mr. Chakrabarti points out that the freezing of the Bank Account of the Petitioner No. 1/Company by which the Petitioner operates is business must be set aside and, the Respondents/Customs/DRI may be otherwise entitled to proceed strictly in accordance with law, i.e. under the 1962 Act.
5. Mr. Chakrabarti further argues that in the facts of the present case neither the Respondents/Customs nor the Added Respondents/DRI have put the petitioners on notice of any excess duty drawback claimed in connection with the exports in issue. Therefore, there is absolutely no justification for the Respondents to instruct the Bank to withhold the operations of the Bank Account of the Petitioners.
6. Appearing on behalf of the Added Respondents/DRI Mr. Dey, Learned Counsel relies upon the Authority of 2002 (82) ECC 750 in the matter of Rohit Kumar v. Union of India (UOI).
7. Mr. Dey submits that the Bank Account is property falling within the definition of goods under the 1962 Act.
8. Therefore, the Added Respondents/DRI acting with the Respondents/Customs are empowered to issue necessary instructions to the Respondents/Bank for protecting the revenue of the Government.
9. Mr. Dey additionally argues that the Petitioners, having responded to the summons issued against them under Section 108 of the Customs Act, are required to attend the summons which they have so far ignored. In the absence of any cooperation received from the Petitioners, the Respondents/Added Respondents/DRI/Customs are left the option to take steps against the Bank Account of the Petitioners.
10. Having considered the submissions as well as the materials placed, this Court does not intend to detain this writ petition further.
11. Accordingly, the Added Respondents/DRI shall be free to take the steps provided by law under the Summons under Section 108 of the 1962 Customs Act positively within a period of four weeks from date.
12. The petitioners shall render all co-operation to the Added Respondents/DRI qua the steps under the Summons.
13. On failure of the Respondents/Customs and the Added Respondents/DRI to take the steps within the period as directed above, the Respondent No. 1/Bank, which is represented by Ms. Sunanda Sil, Learned Advocate, shall defreeze the Bank Account of the Petitioner. However, the outer time limit, as granted above, shall not bind the Respondents/Added Respondents/Customs/DRI in the ev
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ent, for reasons to be communicated in writing to the petitioners, it is found that no cooperation is being received by the former from the latter. 14. WP No. 26783 (W) of 2017 stands accordingly disposed of. 15. Urgent Photostat Certified copy of this order, if applied for, be handed over to the parties on compliance of necessary formalities.