2021 (2) TMI 923

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.... *** Ritu Bahri, J. (oral) Petitioner is seeking quashing of the Seizure Memo dated 12.01.2021 (Annexure P-3) on the ground that it has been issued/passed against the provisions of Customs Act, 1962. Learned counsel for the petitioner contends that the petitioner is importer and dealer dealing in the import and trading of "Food Items" and had imported various consignments of Imported "M....

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....021. The Bill of Entry No.2262323 dated 07.01.2021 was issued for clearance of the goods. Since the Bill of Entry was filed under Second Check System, the petitioner paid customs duty amounting to Rs. 18,08,554/- through the online EDI portal and the goods were subject to examination by the Officers of Customs. During the course of examination, it was opined by the Officers of Customs that the ....