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<h1>Petition challenging seizure of account books under Customs Act dismissed by High Court</h1> The High Court at Allahabad dismissed the petition challenging the seizure of account books under Section 110 of the Customs Act, 1962, finding no merit ... Seizure of account books The High Court of Judicature at Allahabad dismissed the petition challenging the legality of the seizure of account books, citing the re-enactment of seizure provisions in Section 110 of the Customs Act, 1962 from Section 178 of the Sea Customs Act. The court found no merit in the petition based on the notification and relevant legal provisions.