WRIT TAX No. 1981 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:70081-DB Chief Justice's Court Case :- WRIT TAX No. - 1981 of 2025 Petitioner :- M/s. Unistar Enterprises Respondent :- The Principal Commissioner of Customs and 2 others Counsel for Petitioner :- Mohit Singh, Anil Kumar Counsel for Respondent :- Gaurav Mahajan, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner seeking quashing of the seizure memo dated 22.04.2025 passed by the respondent authority and to release the goods imported against the Bill of Entry No. 9098994 dated 25.03.2025 unconditionally. 2. A perusal of the record indicates that the petitioner has not filed any application seeking provisional release of goods under Section 110-A of the Customs Act ('Act'). 3. An oral submission has been made that the Authority has refused to accept the application, however, no such assertion has been made in the petition. 4. Learned counsel appearing for the respondents made submissions that there is no question of the authorities refusing to take application for provisional release of the goods under Section 110-A of the Act. 5. In the circumstances of the case, in case the petitio