JUDGMENT :

UJJAL BHUYAN, J.

1. Heard Dr. Sujay Kantawala along with Mr. P. Choudhari, learned counsel for the petitioner and Mr. Pradeep Jetly, learned senior counsel along with Mr. J.B. Mishra, learned counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner has sought for the following reliefs:-

(1) for a direction to the respondents restraining them from adopting any coercive measures without issuing show cause notice to compel the petitioner to pay further customs duty and/or goods and services tax (GST) dues which are disputed by the petitioner.

(2) for a direction to the respondents to unfreeze the 12 bank accounts of the petitioner and family members as per details furnished in the writ petition including in the prayer portion.

(3) for a direction to the respondents to unfreeze the Importer Exporter Code No. 0314035460 of the proprietorship firm of the petitioner by the name of M/s. XS Components.

(4) for a direction to the respondents allowing presence of a lawyer of petitioner’s choice during investigation (questioning