2019 (11) TMI 1219

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....v. ...for the Union of India Mr. Amitabrata Roy, Adv. Mr. B. P. Banerjee, Adv. ...for Customs and Central Excise The Court : This is an application under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the seizure of a vehicle as well as the order passed by the Principal Commissioner of Customs (P), CC (P), Kolkata, West Bengal for provisional release of the afore....

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....n filed by the Customs authorities wherein it is clearly stated that the two persons were travelling in the said vehicle and the gold had been concealed by the two persons in the vehicle. He accordingly submitted that the seizure is as per Section 115(e), and accordingly, be upheld. Without going into the merits of the seizure, I am of the view that this writ petition can be disposed of with a di....