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2019 (12) TMI 135

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..... zure Memorandum dated 31.08.2019 (Annexure P-9 to the memo of this writ petition), there is an over valuation of the goods and hence the goods have been seized and the seizure memo has been issued. Hence, there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are required to be issued under the provisions of Customs Act, 1962. Petition disposed off. - W.P.(C) 125 .....

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..... setting-aside the seizure memorandum dated 31.08.2019; and/or (c) Grant cost of the petition; and (d) Pass such other order or further order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case. 2. Having heard the counsel for both sides and looking to the facts and circumstances of the case, it appears that the seizure memo dated 31st August, 2019 has be .....

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