2004 (1) TMI 699

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....d Ajay Jha JUDGMENT 1. By this petition, the petitioner, inter alia, has prayed as under : "(a)to direct the respondents to release entire jewellery worth Rs. 52,10,120 in terms of proviso to section 132(1)(iii) of the Act, or in any case, to release jewellery worth Rs. 39,53,726 which is being retained illegally without any justification over and above the total liability created under t....