JUDGMENT

Ravinder Dudeja, J.

1. Both these petitions have been filed by the petitioners, inter alia, praying for issuance of directions declaring resumption of currency as recorded vide Panchnama dated 04.10.2021 as illegal, arbitrary and contrary to the provisions of law and for further directions to the respondents to return the resumed currency to the petitioners in the following manner:

i) M/s. K.M. Food Infrastructure (Petitioner in W.P. (C) No. 328/3024) - Rs. 29,51,257/-;

ii) Mr. Mukesh Kapoor (Petitioner No. 1 in W.P. (C) No. 363/2024) - Rs. 68,63,552/-;

iii) M/s. Apparent Marketing Pvt. Ltd. (Petitioner No. 2 in W.P. (C) No. 363/2024) - Rs. 85,41,191/-;

iv) Ms. Saroj Kapoor (Petitioner No. 3 in W.P. (C) No. 363/2024) - Rs. 7,10,000/-.

FACTUAL BACKGROUND

2. The undisputed facts are that a search was carried out by the Officers of the respondents on 04.10.2021 at the business premises belonging to Mr. Mukesh Kapoor, who is Director of M/s. K.M. Food Infrastructure Pvt. Ltd. and M/s. Apparent Marketing Pvt. Ltd., in terms of "Authorization for Search" dated 03.10.2021. During the course of search, various documents/records viz. balance sheets, bilty books, purchase invoices, e-way bi