TaxTMI 
TaxTMI 
2014 (12) TMI 529
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....retary of Cooperative Housing Society in which the Petitioners have residential flats and to the Secretary of Soni Chambers wherein the Petitioners as Directors of two Companies are having their office, informing that for protecting interest of the Revenue, three immovable properties mentioned in the said communications should not be sold, transferred or leased out in any manner without written No Objection Certificate from the Directorate of Revenue Intelligence. 2. It is submitted that even if certain proceedings are contemplated for evasion of customs duty or short payment thereof, the same can be initiated against the Companies. There are two limited companies and as Directors of the said two limited companies, the Petitioners can....
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.... impossible for the Department to recover the amount and even after adjudication. Therefore, pending adjudication the communications can be issued and to protect a larger public interest. Therefore, this Court should not quash and set aside the impugned communications. 4. We have been taken through several provisions of the Customs Act, 1962 and several decisions which are stated, according to Mr. Shah, to be covering the point in its totality. 5. However, Mr. Jetly has placed reliance on Section 28BA of the Customs Act, 1962 in order to support issuance of these communications. That provision reads thus:- "Section 28BA. Provisional attachment to protect revenue in certain cases. - (1) Where, during the pendency of any pro....
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....the opinion that for the purpose of protecting the interest of revenue it is necessary so to do, with previous approval of the Commissioner of Customs that he makes an order in writing for provisionally attaching any property belonging to the person on whom a notice is served under sub-section (1) of Section 28 or sub-section (3) of Section 28AAA or sub-section (2) of Section 28B, as the case may be, in accordance with the rules made in this behalf under Section 142. The provisional attachment shall cease to have effect after the expiry of six months period from the order under sub-section (1). The expectation is that within this period the proceedings be concluded and the liability or duty amount is crystallized. 7. If such is the am....
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....sai Road, Mumbai-400026. 2. For protecting the interest of revenue, it is required that the said property should not be allowed to be sold/transferred/leased out in any manner without written N.O.C. from this office. Yours faithfully, -sd- (Rajiv Garg) Dy. Director" 8. Similar is the wording of the further communication. We are of the opinion that such communications hardly answer the requirement of Section 28BA of the Customs Act, 1962. The communications by no stretch of imagination can be termed as an order in writing and in terms of the Section in question. 9. Even if Section 110 of the Customs Act, 1962 has to be resorted, there is something which is required to be recorded. In the present case, merely addressing ....