circumstances of the case and upon perusal of the record of the case, this Court finds that it has been averred in the petition that the petitioner had made a payment of a sum of Rs.1,47,71,376/in the bank account of Mr. Amit Goyal proprietor M/s. Amit Agro Foods; the fact which has not been disputed by the respondents. Further from a perusal of the impugned orders, it is evident that the designated goods i.e. Guar seeds- in total 7408 sacks/bags had been agreed to be sold by the petitioner-company to M/s. Amit Agro Foods, kept in Godown No.8 of Choudhary Cotton Factory situated at Bhadrakali Road, RIICO Area, Hanumangarh Town, which was sub-leased to the petitioner firm on 22.08.2018. The documents indicating the transaction between the petitioner and M/s. Amit Agro Foods and that of the Guar seeds being kept in aforementioned Godown are available on record. A perusal of the order of the revisional Court dated 17.07.2019, indicates that the revisional Court while disposing of the said revision petition No.02/2019 has recorded a finding that the Investigating Agency had not seized the aforesaid Guar seeds contained in 7408 and 35 sacks/bags and neither presented the same before the competent criminal court. However, from the findings of the revisional Court, it is also revealed that the Investigating Officer had conducted an inspection of the Godown No.8 and submitted an inspection memo dated 05.10.2018 indicating that the disputed Guar seeds are lying idle in the said Godown No.8.