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2022 (1) TMI 917 - HC - CustomsAttachment of bank accounts of the petitioner - Jurisdiction - proper officers within the meaning of Section 234 of the Customs Act - contrary to Section 110(5) of the Customs Act, 1962 inserted with effect from 01.10.2019 or not - HELD THAT:- Though the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the first and second respondents appeared equally meritorious, it is noticed that the petitioner's representation dated 22.10.2021 and the legal notice dated 20.12.2021 has not been received adequate attention - It is not clear whether the bank accounts of the petitioner has been attached at the behest of the first and second respondents or by the jurisdictional officers of the customs. Writ petition is disposed off by directing the first respondent to give proper reply/pass appropriate orders on the representation dated 22.10.2021 and legal notice dated 20.12.2021 of the petitioner within a period of fifteen days from the date of receipt of a copy of this order.
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