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    <title>2022 (3) TMI 518 - CHHATTISGARH, HIGH COURT</title>
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    <description>The Court allowed the Writ Petition, quashing the seizure proceedings, the Panchnama, and the summons issued by the Directorate of Revenue Intelligence (DRI). It held that the actions taken by the DRI were not sustainable in law due to the absence of proper authorization under the Customs Act, 1962. The Court emphasized the need for adherence to legal provisions and authoritative judicial precedents, thereby setting aside the DRI&#039;s actions with all consequential effects.</description>
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