The petitioners challenged the seizure of gold and jewellery at Bhubaneswar Airport, contending that the seized articles constituted stock-in-trade and could not be seized in view of the proviso to section 132(1)(iii). The High Court observed that the petitioners had neither specifically raised this objection in their clarification submitted pursuant to the statement recorded under section 131(1A) nor demanded the return of the seized articles on that ground. The Court granted the petitioners an opportunity to make an appropriate demand for the release of the gold and jewellery by furnishing complete particulars.