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3. The dispute arises out of the consignment of multi- functional devices imported by the petitioner from foreign country. It appears that Customs Officials in the course of the inspection found some discrepancies in respect of one unit of 7835, 7845 and 7845i. Except for the said three products, there does not seem to be any discrepancy with the products that the petitioner had imported. This fact PSK,J & NBK,J was brought to the notice of the authorities concerned, specifically vide correspondence, dated 31.10.2023, and subsequently again on 02.11.2023 followed by further reminders which till date have not been acted upon by the respondents and the entire consignment seems to be remained under seizure of the respondent - authorities. Inspite of the fact that, except the aforementioned three (3) items, there does not seem to be any dispute or discrepancy in the import made.