TMI Blog2020 (2) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... d with all statutory laws for transition of the business - HELD THAT:- The writ petition is disposed off by issuing direction to the second respondent to take decision on Exts.P7 and P8 representations, after affording an opportunity of hearing to the petitioners or duly constituted representative, after taking consideration of all the relevant documents, in accordance with law. - WP(C). No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture gold ornaments for his jewellery shop. Reliance has been laid to the copies of vouchers Exts. P1 to P1(b) and tax invoices Exts. P2 to P2(a). 3. The Superintendent of Customs conducted a search under Customs Act, 1962 at the premises of the second petitioner on 16.10.2019 and recovered a total quantity of 4392.05 grams of gold bars/pieces in 13 numbers of 24 carat purity valued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntations after affording an opportunity of hearing. 5. I am not expressing any opinion, regarding the alleged seizure and the confiscation, prima facie, referring to the provisions of Sections 110 and 111, the seizure and confiscation of the goods are not to be done. Be that as it may, petitioners had submitted the relevant documents like GST invoices, vouchers and according to them, they had c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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