2009 (3) TMI 113

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.... grievance of the petitioner is that seizure of the goods covered under bill of entry No. 668842 dated 4-11-2008 by the customs authorities is illegal and contrary to law. 2. In the light of the seizure memo dated 17-1-2008, it is contended that the customs authorities have seized the goods on the ground that the said goods are imported by a fake importer/IEC holder. It is contended that the seiz....

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.... the seizure has been effected without there being any reason to believe that the goods are liable to be confiscated, cannot be accepted. 4. The contention of the petitioner that the customs authorities have no jurisdiction to go into the validity of IEC Code granted to the petitioner is also without any merit, because, in the present case, the customs authorities are investigating into the quest....