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2013 (6) TMI 655 - HC - CustomsAttachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - held that:- the statutory provision does not expressly enable an Investigating Officer to attach a bank account. - While it is true that the enabling power for seizure of any documents or things which, in our opinion, will be useful for, or relevant to, any proceeding under this Act is available under sub-section (3) of Section 110 of the Act prima facie it should be shown to be so. In the judgment of Delhi Court VIKAS GUMBER Versus UNION OF INDIA [2008 (7) TMI 414 - HIGH COURT OF DELHI] the proceedings initiated was after lapse of 4 years and therefore the Delhi High Court characterised it as not bona fide attachment and therefore directed lifting of attachment of all bank accounts. Only difference in the present case is that the bank accounts are under attachment for about two years, but without issue of a show cause notice under Section 124 of the Act. Even the condition imposed on the appellant by the learned Single Judge to furnish bank guarantee or security is not sustainable and the fact that even after passing of the order by the learned Single Judge on 15-9-2010 the respondents have not issued any show cause notice till now is a circumstance which clearly goes against the respondents. Revenue directed to raise the attachment of bank account forthwith.
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