Home Case Index All Cases Customs Customs + HC Customs - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 491 - BOMBAY HIGH COURTSeeking release of provisionally attached Bank Account of petitioner - continuation for a period exceeding six months under sub-section (5) of Section 110 of the Customs Act, 1962 - HELD THAT:- The provisional attachment is dated 28th November 2022 and six months’ period expired on 28th May 2023. The petitioner vide various letters dated 1st July 2023, 25th September 2023 and 18th October 2023 requested for lifting the said attachment. However, the respondents have not replied to the same. There is also no extension as required under the first proviso to Section 110(5) of the Customs Act. Therefore by operation of law, provisional attachment has expired and same is required to be defreeze. It was incumbent upon the respondents and they were duty bound to respond to the letters for defreezing the bank account and more particularly since the period of 6 months had expired and there was no further extension - The respondents have failed in their duty by not defreezing the bank account after the expiry of 6 months, which they should have done suo-moto, but have failed to do so inspite of various letters written by the petitioner. Such inaction of the respondents have led to the present petition being filed before this Court. Not responding to the reminders for defreezing the account after the expiry of the statutory period of 6 months would also be contrary to the policy of the Government of ease of doing business. The provisional attachment dated 28th November 2022 has expired and is set aside - petition disposed off.
|