JUDGMENT :

Sanjay Kumar Medhi, J.

The extra ordinary jurisdiction of this Court conferred by Article 226 of the Constitution of India is being sought to be invoked by means of this writ petition whereby, the petitioner has challenged the action of seizure of areca nuts vide seizure memo and Panchnama, both dtd. 29/8/2020 under Sec. 110 of the Customs Act, 1962 (for short hereinafter referred to as the Act). The petitioner has also challenged the show cause notice dtd. 26/2/2021 under Sec. 124 of the Act.

2. I have heard Shri P.K. Garodia, learned counsel for the petitioners whereas, the respondents are represented by Shri S.C. Keyal, the learned Standing Counsel, Customs Department, who also questions the maintainability of the writ petition itself and therefore, the said objection has to be decided first.

3. Before going to the issue which has arisen for adjudication, it would be convenient to state the facts of the case in brief.

4. The petitioner no. 1 is the proprietor of M/s. SR Enterprise whereas the petitioner no. 2 is the Power of Attorney holder. The petitioners deal with the business of areca nuts for which license has been issued under Ss. 25/57/95 of the Assam Panchayat Act,