1. This writ petition calls in question search and consequent seizure of goods belonging to the petitioners vide seizure memos dated 24-2-2005, Annexure P. 5 and 29-3-2005, Annexure P. 12 and summons dated 29-3-2005, Annexure P. 14,1-4-2005, Annexures P. 16 and P. 17.

2. Case of the petitioners is that they are engaged in importing goods from China and Taiwan. The goods are imported for home consumption i.e. for mixing with masses of the goods of the country. They filed bill of entry under Section 46 of the Customs Act 1962 (for short, the Act). It is further submitted that in respect of goods i.e. PVC coated fabrics imported during the period December, 2004 to January 2005, covered by bills of entry, Annexure P.I (collectively), the proper officer cleared the bills of entries under Section 47 of the Act and the petitioners deposited the requisite duty. As far as second consignment of goods, which are woven silk fabrics, B Grade, bills of entries were cleared on provisional assessment basis on deposit of duty and furnishing of PD bond and bank guarantee. After clearance, the goods were stored at 144, HSIDC, Kundli, Industrial Estate, Sonepat. On 8-2-2005 at 5.30 PM, the off