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2015 (6) TMI 501 - HC - CustomsJurisdiction of Senior Intelligence Officer - Section 110 - Power to stop withdrawal from account of the petitioners because an investigation was being carried out by the office - Held that:- Section 110 A of the Act provides that any goods, documents or things seized under Section 110 may pending order of the Adjudicating Authority be released to the owner on taking a bond from him in the proper form with such security and conditions as the Adjudicating Authority may require. Thus the precondition stipulated under Section 110 A is that goods, documents or things must have been seized under section 110 of the Act. We have already held that the power under section 110 of the Act could not have been exercised for passing an order that the petitioners should not be permitted to make any withdrawal from the account. In such circumstances, the respondents cannot insist that the petitioners should furnish adequate security bond. - Decided in favour of appellant.
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