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of The HC held the seizure of 37-38 jewellery consignments (approx. Rs.5.87 crore) during the Model Code period unlawful: the SST and District Grievance Committee violated the ECI SOP by retaining valuables beyond permissible time without recording requisite satisfaction and improperly handing them to the ITD. Proceedings under s.132B were not complied with and statutory retention exceeded 120 days. The HC quashed all s.148 proceedings against the petitioner-employee who was merely the transporter and directed that the DCIT (Central-2) (Centralized) release the consignments to the claimant-jewellers. The ITD remains at liberty to initiate proceedings against the 37 consignors/jewellers. Costs of Rs.50,000 awarded to petitioners, respondents jointly and severally liable.
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