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2018 (6) TMI 1493 - AT - CustomsLifting of attachment of Bank Account - the account have been frozen by Revenue without any demand being persisting against the appellant - Held that:- Revenue has to explain the reason why the bank accounts have been attached and whether there is any order against the appellant calling for such mode of recovery passed in the presence of appellant and hearing him. If so, how the enforceability of the order arose and in which proceeding to be informed to Tribunal - The Authority should also explain the initiation of the proceedings and its outcome in his reply. Such reply to reach Tribunal on 24-11-2017.
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