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2020 (10) TMI 74 - HC - CustomsAttachment of Bank Accounts - case of petitioner is that attachment of the bank account has continued beyond the statutorily permissible period and therefore should be interfered with - HELD THAT:- There are no good reason to sustain the communication dated 19th April, 2018 as more than two years have elapsed since the bank account was frozen - sub-section (5) of Section 110 speaks of provisional attachment. Dictionary meaning of provisional is ‘arranged or existing for the present, possibly to be changed later’; Black’s Law Dictionary, Eight Edition, has defined it as ‘temporary or conditional’. Therefore, the statute has provided a definite time line beyond which the attachment becomes bad in law. The impugned communication dated 19th April, 2018 is hereby set aside and quashed - Respondents are directed to allow petitioner to operate its bank account with IndusInd Bank - Petition allowed - decided in favor of petitioner.
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