ORDER :

J.B.PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“(a) direct the respondent to release the diamonds in question;

(b) Pending admission, hearing and final disposal of this petition, direct the respondent to release the diamonds in question;

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) to provide for the cost of this petition.”

2. The facts giving rise to this writ application may be summarized as under:

3. The writ applicant is engaged in the business of diamonds. The business is being carried out in the name of a proprietary concern namely “M/s. Vir Impex”. It is the case of the writ applicant that he sold polished diamonds valued at Rs.92,09,550/- to one company by name “Akash Diamonds Pvt. Ltd.” vide the invoice No.112/19/20 dated 2nd July 2019.

4. On 8th August 2019, a search action under Section 132 of the Act was carried out by the department at the business premises of the “Akash Diamonds Pvt. Ltd.” It appears that during the search, one of the employees of the writ applicant namely Parin N. Sheth was present and was found