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2010 (1) TMI 34 - HC - CustomsImport – Evasion of Custom Duty – allegation of smuggling – bank accounts freezed – non issuance of SCN - held that - To justify the continued freezing of a bank account on this basis, the authorities must show that there is some material on record, which has been put to the person in whose name the account stands, which shows the causal link between the monies in the accounts and the sale proceeds of goods which are believed to be smuggled. This can happen only if a show cause notice is issued to the person whose goods and things including bank accounts have been seized and such person is afforded an opportunity of giving an explanation. - The undisputed fact is that for over four years now the investigation is still incomplete. Till date there is no show cause notice issued, no criminal case filed and no arrest made. In the circumstances, this Court finds, even with reference to Sections 110 (3) and 121 of the Act, no legal justification for the continued freezing of the Petitioner’s accounts. – order of de-freeze the banks accounts given
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