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2018 (7) TMI 1018 - HC - CustomsFreezing of Bank Accounts - goods under seizure - Mis-declaration of value and description of goods - evasion of Anti-Dumping Duty - Held that:- It is true that a provisional release order is passed but the goods are not released. The goods would not be released until the petitioner complies with the terms and conditions of the provisional release order. Therefore, the goods continue to be under seizure. If the goods are under seizure and merely because a provisional release order is passed, there is no justification for continuation of the attachment of the petitioner's bank accounts. Petition allowed - decided in favor of petitioner.
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