Court Overturns Refund Order: Evidence Lacking for Seized Goods Ownership Claim by Second Respondent. Decision Requires Reassessment.

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....Release of goods seized - the learned Single Judge failed to consider certain facts and directed the appellants to pass refund order in favour of the second respondent, which warrants interference of this Bench. It is not proved that all the seized properties were assessed in the name of the second respondent. - HC....