SCA/1615/2026

NEUTRAL CITATION C/SCA/1615/2026 JUDGMENT DATED: 30/04/2026 2026:GUJHC:29301-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1615 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== M/S FAIRFIELD INDUSTRIES LLP Versus UNION OF INDIA ,MINISTRY OF FINANCE & ORS. ========================================================== Appearance: MR S N SOPARKAR, SENIOR ADVOCATE WITH MR ANURAG V AGRAWAL(9295) & DEVENDRA B HARNESHA for Petitioner(s) No. 1 MR CB GUPTA(1685) for the Respondent(s) No. 1,2 MR N VENKATARAMAN, ADDITIONAL SOLICITOR GENERAL OF INDIA WITH MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 3 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 30/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner has challenged the seizure memo dated 20.11.2025 issued under section 110 of