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2017 (10) TMI 577 - HC - CustomsFreezing of Bank Account of petitioner - non-issuance of SCN - Held that: - Without there being any authority in law to justify the freezing of the bank accounts, requiring the Petitioners to furnish security for de-freezing such bank accounts would be unjustified. It is always open to the DRI to conclude the investigation and issue a SCN in accordance with law. Statutory authorities have to exercise their powers strictly according to the Act under which they function - the Court directs that the bank accounts of all the Petitioners, shall be defreezed forthwith - petition allowed - decided in favor of petitioner.
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