2020 (2) TMI 1492

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....al, J. For the Petitioner :  Sri. P.K. Sajeevan Shri. Radhakrishnan B. Sri. T. Asafali, Advs. For the Respondents : Sri. P. Vijayakumar, ASG of India Adv. Sri. Sreelal Warrier, SC. JUDGMENT The first petitioner, is a dealer of gold and gold ornaments business under the name and style of M/s. Mahima Jewelry Works at Ernakulam and the second petitioner is a goldsmith by profession r....

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....ons of the Customs Act, 1962. A mahazar was prepared as Ext.P3 dated 16.10.2019. A statement under Section 108 of the Customs Act 1962, from the second petitioner was also recorded. The first petitioner was summoned on 2.12.2019 to appear before the first respondent -Superintendent of Customs and submitted all other documents necessary for release of gold, but the first respondent did not take any....