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2018 (3) TMI 1444 - HC - CustomsAttachment/freezing of Bank Account - Section 142 of the Customs Act, 1962 - smuggling of Gold - petitioner states that no show cause notice as yet has been issued. There is no crystalization of the amount due and payable to the Government - Held that: - If it is a serious allegation and made on oath before us, then, least we expected that by now a show cause notice to be issued, the petitioner's reply called for, an opportunity of personal hearing and an order of adjudication. Leave alone any adjudication order till date, no show cause notice is also issued to the petitioner. The Revenue prays for time to issue such a notice. We do not see how in these circumstances the Revenue justifies this act and prayed that bank account may be continued under attachment and then within a time frame show cause notice will be issued. Petition allowed - decided against Revenue.
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