Neutral Citation No. - 2025:AHC-LKO:28509-DB Court No. - 2 Case :- WRIT TAX No. - 434 of 2025 Petitioner :- Suresh Chand Gupta Respondent :- Commissioner Of Customs, Customs (Prev.) Lko. And 2 Others Counsel for Petitioner :- Ankit Pande Counsel for Respondent :- Kuldeepak Nag (K.D.Nag),Digvijay Nath Dubey Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. The petitioner has applied for provisional release of the seized goods under Section 110A of the Customs Act, 1962. 3. Let the application of the petitioner dated 30.12.2024 be considered and decided, as per law, by the competent authority, at the earliest say within two months from the date of receipt of certified copy of this order. It is open for the petitioner to rely upon such decisions in support of his claim, as may be permissible under law, which shall also be taken into consideration. 4. The writ petition is, accordingly, disposed of. (Om Prakash Shukla, J.)(Rajan Roy, J.) Order Date :- 15.5.2025 Arnima Digitally signed by :- ARNIMA SINGH High Court of Judicature at Allahabad, Lucknow Bench