3. The petitioners have contended that at such point of time on December 7, 2020, the officers of respondent no.2 visited the petitioners’ factory premises at Bhadohi which is the branch office of the petitioners as well as the residential premises of the directors/proprietors, and carried out an extensive search. A panchanama of the factory premises/ branch office of the petitioners was also drawn. It is stated that during the said search, the officers of respondent no.2 retained certain materials, which according to the petitioners, was found in the drawer of the proprietor’s wife as also cash of Rs.32,00,000/-, despite the petitioners providing documentary evidence of withdrawals of such amount. On the same day, respondent no.2 by a handwritten communication addressed to the CFS informed that the export consignment of the petitioners be held up with a direction not to allow any amendment in cargo declaration. Also statements of Mr.Niteesh Kumar Roy, one of the Directors of the petitioners, and Mr.Vikram Singh Baghel, Senior Manager, Business Development for USA Market in Get My Rugs, were recorded which according to the petitioners was done without issuing summons and which were retracted on the same day.
