TMI Blog2019 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... SC with Mr.Aman Rewaria, Adv. for R-1 & R-2 Mr. Aditya Singla, SSC for R-3 JUDGMENT D.N. PATEL, Chief Justice (Oral) 1. This writ petition has been preferred with the following prayers: "(a) Issue a writ order or direction in the nature of certiorari to set-aside the seizure memorandum bearing F.No. DRI/IZU/INT-75/2019/3718 to 3721 dated 31.08.2019 with reference to shipping bill No.4651654 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition), there is an over valuation of the goods and hence the goods have been seized and the seizure memo has been issued. Hence, we see 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.
3. With the aforesaid observations, this writ petition is hereby disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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