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    <title>2021 (5) TMI 327 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the detention and seizure orders, directing the return of the detained goods to the petitioners. The court emphasized that the Directorate of Revenue Intelligence lacked jurisdiction to issue seizure orders and invalidated the seizure. The petitioners were granted provisional release of goods upon furnishing a bank guarantee. The court clarified that the decision did not impact the pending classification issue. The petition was disposed of with no costs awarded.</description>
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      <description>The court quashed the detention and seizure orders, directing the return of the detained goods to the petitioners. The court emphasized that the Directorate of Revenue Intelligence lacked jurisdiction to issue seizure orders and invalidated the seizure. The petitioners were granted provisional release of goods upon furnishing a bank guarantee. The court clarified that the decision did not impact the pending classification issue. The petition was disposed of with no costs awarded.</description>
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