Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed, inter alia, challenging the impugned Show Cause Notice dated 11th August, 2025 and the impugned Seizure Memo dated 21st February, 2025 vide which the imported products of the Petitioner have been seized by the Customs Department on the ground that the same are prohibited from import.

3. The brief facts of the case are that the Petitioner had imported various products vide Bill of Entry dated 23rd January, 2025, including products declared as ‘Face Roller (Beauty Care Products)’ under the Customs Tariff Head No. 39269099 (hereinafter “subject imported products”). It is stated that the entire consignment was examined by the Customs officials and all other products except the subject imported products consisting of 900 units were released. However, the subject imported products were seized by the Customs Department on 21st February, 2025 on the ground that the same have been mis-declared as ‘Face Roller (Beauty Care Products)’.

4. Further to the seizure the Petitioner was issued summons to provide a statement with respect to the subject imported products. It is stated