JUDGMENT

M. S. Karnik, J. - This writ petition under article 226 of the Constitution of India seeks the following reliefs: -

'(a) this Hon'ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order and/or direction under article 226 of the Constitution of India calling for the record of the impugned Seizure Memo dated 9th January, 2020 of the Respondent No. 3, to go into the legality thereof and to quash/set aside the impugned Seizure Memorandum and Punchnama both dated 9th January, 2020 issued by Respondent No. 3 (being Exhibits 'a' and 'B' hereto);

(b) this Hon'ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or direction under article 226 of the Constitution of India ordering and directing the Respondent No.2 (their servants, agents and successor in office) to forthwith (i) allow the amendment of the IGM. Nos. 2239803, 2240493, 2240974 and 2241062 filed on 25th November, 2019, 7th December, 2019, 9th December, 2019 and 14th December, 2019 respectively to substitute the name of the Respondent No. 5 as the importer in place of the Respondent No