Home Case Index All Cases Customs Customs + HC Customs - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 781 - CALCUTTA HIGH COURTInterim Order for Attachment of Bank Account - Held that:- Power to pass an interim order of attachment of the bank account was not contemplated under Section 121 of the Customs Act and, therefore, the account of the authorities in suspending the operation of the bank account pending investigation was not sustainable. It was further echoed in the case of Raghuram Grah Private Limited versus Commissioner of Central Exercise of Service Tax; [2004 (12) TMI 99 - HIGH COURT OF JUDICATURE AT ALLAHABAD] - that there was no provision under the Act which conferred power on the authority to freeze the bank account in the pending investigation. The words ‘smuggled goods’ were used in Section 121 of the Central Excise Act of 1944 and the Rules made thereunder, the provision relating to the smuggled goods shall be deemed to be in reference to the excisable goods and, therefore, there was no ambiguity in interpreting Section 121 that it applies also in case of excisable goods - Sections 122 and 122A of the Customs Act require the adjudication and the procedure for the adjudication relating to the confiscations and the penalties - The adjudication had not been done but the authorities have proceeded to prevent the operation of the bank account, in this regard. However, the authorities were free to take appropriate steps as provided under the law against the petitioners as the consideration in this writ petition was restricted only to the point whether or not Section 121 of the Customs Act, 1962 empowers the authority to pass an interim order of attachment of the bank account.
|