Reserved On : 14/10/2025 Pronounced On : 19/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12109 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 16468 of 2023 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✔

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PATEL RAJESHKUMAR NARANBHAI AND CO.

Versus INCOME TAX OFFICER, WARD 1(1)(1) & ANR.

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Appearance:

MR. TUSHAR HEMANI, SR. ADVOCATE FOR MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

CAV JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned Senior Advocate Mr. Tushar Hemani for learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents.

2. Rule returnable forthwith. Learned Senior Standing Counsel Mr.

Varun Patel waives service of notice of rule on behalf of respondents.

3. Since both the petitions are arising from the same facts and same order, with the consent of the learned advocates of the respective parties, both the matters are taken up for final hearing and disposed of by this common order. The facts recorded in SCA No. 12109 of 2023 is taken as a lead matter.

4. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

“(a) direct the Respondent authorities to forthwith release the jewellery and articles worth Rs.3,06,16,110/- requisitioned under section 132A of the Act on

21.10.2022;

7(aa) to quash and set aside the Order dated 28.04.2025 (Annexure "A" to Affidavit-in-Reply at Page No. 50 of the petition) passed by the Respondents rejecting the application preferred by the Petitioner for release of the seized assets being jewellery and other articles;"

(b) pending the admission, hearing and final disposal of this petition, direct the Respondent authorities to forthwith release the jewellery and articles worth Rs.3,06,16,110/- requisitioned under section 132A of the Act on

21.10.2022;

(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.

5. Brief facts leading to filing of the petition are as under:

5.1 The petitioner is a partnership-firm carrying on the business of 'Angadiya’ (courier service) and as a part of its regular business activities, goods of its clients/parties are being accepted for delivery at various places. It is the case of the petitioner that as per the terms, conditions and instructions of the clients / parties, the goods are delivered by the petitioner which contain documents / gold and gold ornaments / silver articles / diamond articles / documents like letters, envelope, etc.

5.2 A search and seizure operation was carried out by the Inspector, RPF Post, Western Railway, Mumbai at the Mumbai Railway Station, Platform No.3, on 26.09.2022. During the course of search, two shoulder bags containing some parcels were found from two persons namely Ramanbhai Chaturbhai Patel and Navinkumar Vishalsinh Pawar. The shoulder bags were opened in the presence of Manager and articles found therein were valued by the Government Approved Valuer. Subsequently, panchnama dated 26.9.2022 was carried out. The parcels contained jewellery and other articles. The seized jewellery and other articles were 'requisitioned' by the Deputy Director of Income-tax (Inv.), Unit- 3(1), Mumbai', under Section 132A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short) from the custody of the Inspector, RPF Post, Western Railway, Mumbai' on 21.10.2022. Consequently, panchnama was drawn with respect