Y.R.Meena J. - (1.) -This appeal is directed against the judgment of learned single Judge dated March 16, 2001. The appellant prayed that the order in appeal is bad in law and that should be set aside.
(2.) On secret information and on certain investigations it was appeared to the department that writ petitioner was indulging in over invoicing in his exports goods. Therefore, there was search conducted on 20th September, 1999 and in the search the documents referred in the writ were seized. Show cause notice was issued in respect of 10 consignments.
(3.) The writ application was filed in December, 1999 challenging search and seizure of documents, past Shipping Bills and Licences issued under Foreign Trade (Development Regulation) Act by licensing authority pertaining to past exports which were mentioned in annexure "B", in the writ further direction sought on the inaction of the Customs Authorities in making assessment in respect of 10 current Shipping Bills and freezing of bank account by the Customs Authorities.;