2021 (2) TMI 1274

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....OKANI) 1. By way of the present petition, preferred under Article 226 of the Constitution of India, the petitioner seeks Writ of Mandamus or any other appropriate writ for return of the seized cash amount Rs. 64,86,100/-, which according to him belongs to his family and himself, for which, substantiating documents including of the Income Tax Returns are already brought on the record with followi....

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.... prescribed in said section; B. That this Hon'ble Court may be pleased to hold that the seized currency amounting to Rs. 64,86,100/- (Rupees Sixty Four lakhs Eighty Six thousand and Hundred only), two mobile phones, computer and seized documents contained in two files be returned to the petitioner forthwith by the Respondent No.3 and Respondent No.4 herein; C. That this Hon'ble Court may....

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....ition; F. For such other and further or incidental reliefs as may be deemed just and proper in the facts and circumstances of the present case may kindly be granted." 2. We have heard the learned advocate, Mr.S.S.Iyer, who has taken us through the various correspondences and has urged that under Section 110 of the Customs Act, 1962; the six month's period after the Seizure Panchnama on 3.4.2....