JUDGMENT :

T.S. Sivagnanam, C.J.

1. The revenue, the Commissioner of Customs (Preventive), West Bengal is the appellant. They are aggrieved by the order passed in WPO 334 of 2024 dated 07.05.2024 filed by the first respondent herein. In the said writ petition, the first respondent sought for setting aside the inventory cum seizure list dated February 06, 2024 as also the summons dated March 26, 2024. The respondent writ petitioner also sought for a direction upon the appellant to unconditionally release the goods being 200 bags containing five metric tonnes of areca nuts which were seized by the customs authorities under the impugned seizure memo. The facts leading to the filing of the writ petition are as hereunder:-

2. The writ petitioner procured five metric tonnes of areca nuts, from a supplier at Imphal, Manipur under three GST invoices bearing nos. 630, 631 and 632 all dated February 05, 2024. The value of the consignment was declared as Rs.34,16,765/- and they were despatched by air from Imphal under cover of three e-way bills dated February 05, 2024. The goods arrived at the Netaji Subhas Chandra International Airport, Kolkata on February 05, 2024. When the writ petitioner wen