HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1364 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel appearing on behalf of the parties. 2. Upon perusal of the documents, we are of the view that the application under Section 110-A dated 21.07.2025 is required to be decided by respondent No.2. 3. Accordingly, we direct the Additional Commissioner of Customs, Commissionerate, Lucknow being respondent No.2 herein to decide the provisional release application under Section 110-A dated 21.07.2025 after granting an opportunity of hearing to the petitioner in accordance with law within a period of seven days from the date of receipt of a certified copy of this order. 4. With the above directions, the writ petition is disposed of. November 28, 2025 Ashutosh Versus Counsel for Petitioner(s) : Raghvendra P. Singh Counsel for Respondent(s) : A.S.G.I., Kuldeepak Nag (K.D.Nag) (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Flare Logistics Thru. Its Proprietor Gurmeet Singh Arora .....Petitioner(s) Uoi Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 2 Others .....Respondent(s) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench