2025 (2) TMI 436 - HC - Customs

Seeking setting aside of the bank attachment notice - non-service of OIO as per prescribed procedure - HELD THAT - In view of the stand of the Department it is directed that the directions be issued for de-freezing of these said bank accounts by 14th February 2025. The prayer for condonation of delay shall be considered by the Appellate forum in accordance with law - Petition disposed off.

Summary

The petition before the Delhi High Court involved a challenge to a bank attachment notice demanding a sum of Rs. 57,77,496 imposed on the petitioner. The petitioner, engaged in the business of manufacturing weighing machines, had goods seized following a search in January 2018. Subsequently, a show cause notice was issued in December 2020, leading to the Order-in-Original (OIO) dated December 7, 2021. The petitioner claimed that the OIO was not served on them as per prescribed procedure. The bank accounts of the petitioner were frozen pending appeal to the CESTAT against the OIO. The Department agreed to de-freeze the accounts upon learning of the appeal. The court directed the de-freezing of the accounts by February 14, 2025, and left the issue of condonation of delay in the appeal for the appellate forum to decide.Significant Holdings:- The court directed the de-freezing of the petitioner's bank accounts by February 14, 2025.- The issue of condonation of delay in the appeal was left for the appellate forum to consider.Overall, the court disposed of the petition and any pending applications without making observations on the condonation of delay issue, leaving it for the appellate forum to address.