ORDER : 1. The writ Petitioner is a firm which entered into a Sales contract with Bangladesh Agro Growers and Processors Ltd., Bangladesh, for supply of processed Betelnuts (Arecanut) during the period January, 2012, to December, 2012. It appears that during the continuance of the contract, a notification was issued by the Customs Authorities, raising the floor price, which is higher than the price transaction value in terms of the contract. 2. The writ Petitioner is aggrieved by the Assessment Order dated 13th February, 2013, passed by the Assistant Commissioner of Customs, Import, Petrapole Land Customs Station, (LCS), provisionally assessing a consignment of Betelnuts at the rate of USD 1550 per metric tonne. 3. Ms. Malhotra, learned senior counsel appearing on behalf of the writ Petitioner firm, submits that the Assessment Order was bad on account of the fact that it ought not have covered the contract which had been arrived at between the Petitioner and the Bangladesh party before the Notification dated 14th August, 2012, came into force. 4. On behalf of the Petitioner, a prayer has been made that the Petitioner-firm should be allowed to clear the consignment of Betelnuts at the earlier declared transaction value on the basis whereof an earlier consignment under the contract had been cleared @ USD 660 per metric tonne. 5. Having heard Ms. Malhotra and Mr. Bhat, learned senior counsel appearing for the parties, we dispose of the writ petition by granting leave to the Petitioner-firm, to clear the consignment of Betelnuts at the enhanced rate, as per the Assessment Order dated 13th February, 2013, without prejudice to its rights and contentions in the appeal pending before the Customs Excise & Service Tax Appellate Tribunal [CESTAT]. Needless to say, the Appellate Tribunal shall pass appropriate orders in the matter of refund, if any, of any excess amount that may be paid by the Petitioner.