The tickets were seized from a Polish citizen travelling through Oslo's main hub in mid-July and were destined for Euroteam, a Norway registered ticket agent, according to a report in the Verdens Gang daily.
Two lower courts have found against Euroteam and the firm has now taken the case to the country's highest court.
The police have meanwhile defended their decision to seize the black market tickets.
"Now we have been upheld in two courts. We believe there are good reasons for the seizure and will also maintain that stance," Joo Manna at Romerike police told the newspaper.
The company is not an official retailer of Olympic tickets and Gerhard Heiberg a Norwegian member of the International Olympic committee, has directed stern criticism towards the eastern European delegations which have allowed for the resale of their allocation.
"That is strictly forbidden and it's a scandal," Heiberg told the Dagens Næringsliv (DN) daily.
Tickets have been sold through Euroteam at a cost well above their face value and many customers have been left out of pocket and without a hope of getting into the Olympic events.
Euroteam has meanwhile issued a defence in that it clearly stated that it wasn't an official Olympic ticket retailer on its website and has placed the blame on the police for the fact that its customers have been left without tickets for the games.
The Polish courier and a senior manager at Euroteam have meanwhile been charged with serious fraud, according to the Dagens Næringsliv report.