- (1.) This petition challenges seizure of goods vide seizure memo dated 18-5-2006 (Annexure P-1) and seeks a direction for release of seized goods.
(2.) Case of the petitioner is that the petitioner imported goods for home consumption, of which, clearance was permitted by the proper officer under Section 47 of the Customs Act, 1962 .
(3.) On 18-5-2006 search was conducted at the premises of the petitioner, on the allegation that the petitioner has mis-declared the value of imported goods in the bill of entry. Raw material and the finished goods lying in the factory were seized. The petitioner was required to execute a sapurdarinama (entrustment-deed). Thereafter, the goods have not been released on the ground that the matter was being inquired into.;