(1.) Heard Mr Arjun Naik for the Appellant and Mr Raunak Kantak for the Respondent.
(2.) This appeal was heard on the first two substantial questions of law on 13/7/2023. The matter was posted today under the caption of "part hard" because, in the meanwhile, the Appellant wished to inspect the goods confiscated by the Respondent. Today, further arguments were heard in the matter, and with the consent of the learned Counsel for the parties, this Second Appeal is being disposed of.
(3.) The second Appeal was heard on the following substantial questions of law :