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2019 (6) TMI 883 - HC - CustomsAttachments of Bank Accounts - Respondent were of the view that there was an evasion of customs duty and the bills of entry were kept pending - SCN not issued in respect of two consignments or in respect of any other issue relating to the Petitioner under the Customs Act - HELD THAT:- Issue decided in the case of RAJURAM PUROHIT VERSUS THE UNION OF INDIA THROUGH DIRECTORATE OF REVENUE INTELLIGENCE AND ANOTHER [2018 (3) TMI 1444 - BOMBAY HIGH COURT] where it was held that We do not see how we can freeze a bank account or not allow the petitioner to deal with it until the show cause notice is issued and final orders are passed thereon. In the present case we are only quashing the impugned notice dated 1st August, 2018 as modified by letter dated 8th August, 2018. We are not disturbing any other seizure made under Section 110 of the Customs Act, 1962 to protect the interest of the Revenue. Petition disposed off.
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