2021 (2) TMI 1050

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...., Advocates for the Respondents.   P.C.:- Heard Mr.Pathak, learned counsel for the petitioner; and Mr.Jetly, learned senior counsel alongwith Mr. J.B. Mishra, learned counsel for the respondents. 2. This writ petition has been filed under Article 226 of the Constitution of India for quashing of seizure memo dated 31st October, 2020. 3. Petitioner is an exporter of cut and polished....

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....the export consignment of the petitioner in exercise of powers under section 110A of the Customs Act, 1962 (briefly "the Customs Act" hereinafter). He further submits that seizure in the case of the petitioner has been made on the same ground as in the case of Shine Star Export and other exporters. In this connection, he submits that this court in a batch of writ petitions being Writ Petition (L) ....