2026 (8) TMI 436

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....Ms. Aishwarya Kantawala, Ms. Ayushi Jha and Jeffry Caleb. For the Respondents: Mr. Jitendra B. Mishra, a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra. ORDER (PER ADVAIT M. SETHNA, J) :- 1. The Petition is filed under Article 226 of the Constitution of India. The Petitioner primarily seeks directions from this Court to provisionally release the Petitioner's goods forthwith. The said im....

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.... Petition. This being to quash and set aside the subsequent seizure memo dated 15th July 2026 issued by Respondent No. 2 under Section 110(1) of the Customs Act, 1962, as also to the intimation dated 24th July 2026, allegedly extending the time limit for issuance of the Show Cause Notice up to 27th January 2027, unilaterally, which according to the Petitioner, is contrary to law. Such amendment ha....

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....e said representation which sets out the reason/justification for immediate release of the seized goods along with the cash. 5. Mr. Mishra, learned counsel appearing for the Respondents, does not dispute the factual position that the Petitioner's representation seeking provisional release of the seized goods and cash is pending consideration before the Respondent No. 3/Proper Officer. He wo....

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....oner would be heard by the Respondent No. 3/Proper Officer. The Petitioner and/or through his authorised representative is at liberty to place judgments before the Respondent No. 3/Proper Officer to be considered appropriately. iii) The Respondent No. 3/Proper Officer, pursuant to hearing the Petitioner and/or his authorised representative shall pass a reasoned order on its own merits and....