JUDGMENT Sunil B. Shukre, J. - Leave to amend the cause title is granted. Amendment be carried out forthwith in respect of respondent No.1. 2. Heard Shri Sudame, learned counsel for the petitioner and Shri Bhattad, learned counsel who appears by waiving notice for respondent Nos.1 and 2. 3. Rule. Rule made returnable forthwith. Heard finally by consent of the learned counsel appearing for the parties. 4. We are of the opinion that purposes of this petition shall be served if this petition is treated as an application made under Section 110 A of the Customs Act, 1962 and decided appropriately. 5. Accordingly, the petition is partly allowed. 6. We direct that this petition shall be treated as an application filed by the petitioner under Section 110 A of the Customs Act, 1962 by respondent No.2, who shall then proceed to decide the same, in accordance with law, after giving due opportunity of hearing to the petitioner, in the earliest and preferably within two weeks from the date of receipt of the order by keeping all questions open. Rule accordingly. No costs.