Home Case Index All Cases Customs Customs + HC Customs - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1268 - HC - CustomsProvisional attachment of Bank Accounts - applicability of time limitation - formal order of attachment was not served on petitioner - Violation of principles of natural justice - HELD THAT:- The provisions contained in section 110(5) of the Act are clear. An order of provisional attachment ceases to be valid beyond 6 (six) months of such order being made provided, of course, its life has been extended in accordance with law at the end of six months to remain alive for a further period not exceeding 6 (six) months. The period of 1 (one) year has expired and, therefore, the order of provisional attachment, by operation of law, has ceased to be in operation. The Joint Commissioner of Customs, respondent no. 2, is directed to immediately communicate to the petitioner’s banker that validity of the attachment order has ceased and that the petitioner is entitled to operate the relevant bank account, which was under attachment. Let such communication be made as early as possible but not later than 7 (seven) days from date - petition allowed.
|