2026 (7) TMI 1613

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.... Bhakti Vardhan Singh, AOR. For the Respondent(s): Mr. Tanmaya Agarwal, AOR. ORDER 1. Learned counsel for the appellants submits that the present civil appeal arises out of the proceedings concerning seizure of mentha oil which was transported from Barabanki, U. P. to Jammu and Kashmir on 23.08.2010. The respondent-assessee challenged the seizure before the High Court and by an interim or....

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...., we are of the considered view that the direction of recovery of the cost from the pensionary benefits of the officer or officers concerned who are responsible for the subject seizure is neither warranted nor correct for the reason that the officer or officers concerned who effected the seizure, were not party to the Writ Petition and they have never been heard before issuing direction for the re....