TMI Blog2018 (3) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... n motion. This Court may then be inclined to release the bank account from seizure or an order of freezing the same - petition disposed off. - Writ Petition No. 3330 of 2018 - - - Dated:- 19-3-2018 - S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. Mr .Prakash Shah a/w. Ms. Neha Ahuja i/b. HKS Legal, Advocate for the Petitioner. Mr. P.S. Jetly, Advocate for Respondent Nos. 1 to 3. Mr. M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruments and they are capable of being seized, then, whether the power in that regard is being exercised by the proper officer under Section 110 of the Customs Act or otherwise. (ii) Secondly, whether and as stated by the petitioner in the petition that respondent nos.2 and 3 seek to exercise powers under the provisions of Customs Act, 1962, and its allied Acts. If the seizure is effected b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities have set the law in motion. This Court may then be inclined to release the bank account from seizure or an order of freezing the same. Possibly, such an exercise has a blessing of even the Directorate of Revenue Intelligence and the Enforcement Directorate. If we notice any such collusive act, we would not hasten to summon the Secretary in the Ministry of Finance, Department of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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