M.M. KUMAR, J. - This petition filed under Article 226 of the Constitution prays for issuance of direction to the Directorate of Revenue Intelligence-respondent No. 2 (for brevity, ‘DRI’) to refund the sum of Rs. 70,00,000/-allegedly extorted from the petitioner illegally, arbitrarily, under duress and without any power and authority. It has further been prayed that complete record/items seized by the DRI be also released to the petitioner.

2. Brief facts of the case are that the petitioner is a partnership firm and engaged in the manufacture of various kinds of leather in the form of different kinds of bags and different varieties of finished leather, which are exported in different colours like blue, grey, ivory, black, brown etc. to Thailand, Hong King, United States of America, Italy and other countries through Container Freight Station, Ludhiana and Container Freight Station, New Delhi (for brevity, ‘CFS’).

3. On 26.12.2007, the factory premises of the petitioner as well as residential premises of its partners were searched by the officers of the DRI and entire records of exports, one computer and some documents were seized from the factory premises whereas one Laptop,