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2018 (8) TMI 1612 - HC - CustomsFreezing of Bank Current account - alleged export fraud case - the DRI had called upon UBI to not to permit any debit/withdrawal from the petitioner’s account till further communication - whether the impugned communication is lawful? Held that:- The Customs Act includes provisions regarding search, seizure and arrest. Section 105 of the Customs Act empowers specified officers to search premises provided there is reason to believe that any goods are liable for confiscation or any documents or things which would be useful or relevant to any proceedings under the Customs Act are secreted at such premises. Section 110 of the Customs Act expressly provides for seizure of goods, documents and things where a proper officer has the reason to believe that such goods are liable for confiscation - Plainly, the impugned communication has not been issued in exercise of any of the aforesaid provisions. In S.B. International v. The Assistant Director, Directorate of Revenue Intelligence and Ors. [2018 (2) TMI 588 - DELHI HIGH COURT], this Court had rejected the contention that such orders for freezing the bank accounts could be issued by the DRI under Section 102 of the Code of Criminal Procedure, 1973. This Court is unable to sustain the impugned communication as the same is without the authority of law - Petition allowed.
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