2026 (5) TMI 657

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....the Petitioner(s): Mrs. Anjali Jha Manish, AOR, Mr. Priyadarshi Manish, Adv., Mr. Sachin Shukla, Adv.,   For the Respondent(s): Mr. Raghavendra P. Shankar, ASG, Mr. Gurmeet Singh Makker, AOR, Mr. Karan Lahiri, Adv., Ms. Pallavi Mishra, Adv., Mr. Mrigna Shekhar, Adv. ORDER 1. Delay condoned. 2. Exemption Application is allowed. 3. This petition arises from the Order passed by th....

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....e Writ Petition before the High Court came in the way of the Department insofar as initiating appropriate proceedings under Section 110 of the Customs Act, 1962. According to the learned ASG, there is no seizure on record. 7. We are of the view that since it is a car and a perishable commodity, the Department should now act promptly. The department should complete its inquiry and proceed furthe....