JUDGMENT :

BIREN VAISHNAV, J.

1. The petitioner M/s. Hazel Mercantile Ltd., a Company incorporated under the Companies Act, 1956, has filed this petition, invoking Article 226 of the Constitution of India for the following prayers:

“52. The Petitioner therefore prays that:

(A). That direction may be given to quash the illegal seizure memo dated 26.2.2021 issued by the Respondent No.2 and declare the seizure of the imported goods as illegal, and unauthorized by law:

(B).That direction may be given to the Respondents to release the subject goods without any condition with immediate effect as per the Fresh Test Report analyzed by the Indian Institute Of Petroleum in respect of the sealed Sample No.5 and the Test Report analyzed by the Geo-Chem Laboratories Private Limited in respect of the Sealed Sample No.4 and it may be declared that the Seizure Memo issued by the respondent should be declared as null and void in the interest of justice.

(C). That the Test Report submitted by the Geo-Chem Laboratories and Indian Institute Of Petroleum Dehradun in respect of the Sealed Sample No.4 and 5 which confirms that the subject goods are Naptha should be declared as a valid test report in the intere