JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petitions have been filed by the Petitioners - Rakesh Kumar Gupta and Vibhuti Bhushan Das under Article 226 and 227 of the Constitution of India seeking issuance of an appropriate writ directing the Respondent to Signature Not Verified Signed By:MANJEET W.P.(C) 11518/2024 & connected orders Page 1 of 5 release the electronic devices of the Petitioners.

3. The Respondent-Directorateof Revenue Intelligence (hereinafter ‘DRI’) received intelligence in respect of smuggling of substantial quantity of foreign origin gold in a completely concealed manner through triangular valves.

4. Upon intelligence being received, in May 2022, the DRI took action and seized the goods. The freight forwarding was handled by M/s ECG Easy Connect Logistics Pvt. Ltd of which the Petitioners are the Directors.

5. The statement of Mr. Rakesh Kumar Gupta was recorded under Section 108 of the Customs Act , 1962. Various devices are stated to have been seized from the Petitioner, deta