1. This writ petition seeks to challenge the seizure of Polythene carry-bags by the respondent Customs officials under seizure-memo, dated 11.9.2003 (Annexure-9). From the seizure memo it appears that the seizure was made on 11.9.2003 at 5.45 hours at Sarotar on Dharaghora-Khajuria road. The Polythene carry-bags were in two bundles (9 bags in one and 5 bags in the other) with the total Nt. Wt being 290 Kgs and their value, according to the seizure memo, was Rs. 12, 700/-. In the memo the reason for the seizure was stated as follows:

"Violation of GIMF Notification No. 9.Cus/96 dated 22.1.1996 issued under section 11 of the Customs Act, 1962 read with section 3 of the FT (D&R) Act, 1992".

2. The petitioner claims ownership of the seized goods and makes the plea that the seizure was illegal and without jurisdiction and consequently, any resultant confiscation proceeding would also be equally without jurisdiction.

3. The petitioner works a small scale industrial unit under the name and style of M/s Sharda Plastic Industries at Raxaul in the district of Champaran. The unit is engaged in manufacture of Polythene bags and other plastic goods that are excisable commodities. The un