JUDGMENT :

G. S. Kulkarni, J.

The judgment has been divided into the following parts:

A. Preface:-

1. This petition under Article 226 of the Constitution of India raises an important issue as to whether the action of the respondents to sell/dispose of the gold jewellery of the ownership of the petitioners, as seized from them, without notice to the petitioners, and before an order of confiscation under Section 111 of the Customs Act, 1962 (for short ‘the Customs Act’) can be said to be legal and valid.

2. The contention of the petitioners is that the impugned action of the respondents of seizure of petitioners’ gold jewellery and its disposal was patently illegal being in breach of the provisions of not only the Customs Act, but the rights guaranteed to the petitioners under Article 300A read with Article 14 of the Constitution of India.

3. The prayers as made in the petition are