TMI Blog2018 (3) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. The Revenue prays for time to issue such a notice. We do not see how in these circumstances the Revenue justifies this act and prayed that bank account may be continued under attachment and then within a time frame show cause notice will be issued. Petition allowed - decided against Revenue. - Writ Petition No. 3270 of 2018 - - - Dated:- 26-3-2018 - S.C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. Mr. Prakash Shah with Sujay Kantawalla with Ms. Neha Ahuja for petitioner. Mr. Pradeep S. Jetly for respondents. PC : 1. By this petition under Article 226 of the Constitution of India, the petitioner challenges the following communication, a copy of which is at Exhibit-A, page 11 of the petition paper book, sent by his ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other electronic items. The petitioner sets out as to how a criminal writ petition had to be filed, for, he apprehended threat to his personal liberty. The petitioner states that no show cause notice as yet has been issued. There is no crystalization of the amount due and payable to the Government. This attachment or freezing of the bank account by taking recourse to Section 142 of the Customs Act, 1962, presupposes that there is a sum due to the Government. In other words, according to Mr. Shah appearing for the petitioner, it should be an admitted liability or the amount must be admitted to be due and payable. Mr. Shah would submit that there is no such position emerging from the records. 2. Mr. Jetly appearing for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is alleged that by ostensibly carrying on air-conditioners' and television sets' trading activity, the petitioner together with Amrut Purohit is regularly smuggling the good bars by concealing them in air-conditioners. If it is a serious allegation and made on oath before us, then, least we expected that by now a show cause notice to be issued, the petitioner's reply called for, an opportunity of personal hearing and an order of adjudication. Leave alone any adjudication order till date, no show cause notice is also issued to the petitioner. The Revenue prays for time to issue such a notice. We do not see how in these circumstances the Revenue justifies this act and prayed that bank account may be continued under attachme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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