TMI Blog2019 (6) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed thereon. In the present case we are only quashing the impugned notice dated 1st August, 2018 as modified by letter dated 8th August, 2018. We are not disturbing any other seizure made under Section 110 of the Customs Act, 1962 to protect the interest of the Revenue. Petition disposed off. - WRIT PETITION NO. 12024 OF 2018 - - - Dated:- 14-6-2019 - M.S. SANKLECHA, M.S. SONAK, JJ. Mr. P. D. Jain i/b. P. D. Jain Co., for the Petitioner. Mr. Pradeep S. Jetly, for the Respondents. P.C: At the request of the parties, Petition is taken up for final disposal at the stage of admission. This is an issue involved is within narrow compass. 2. On 23rd October, 2018, we passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Petition deserves disposal at the stage of admission. 5. Writ Petition is adjourned to 29th October, 2018. The Petitioner is directed to serve a copy of this order upon the Respondents by 25th October, 2018 and file Affidavit of Service by the next date of the service of the Petition and this order. 3. Today, when the matter reached, the Respondent is represented by Mr. Jetly. 4. This Petition under Article 226 of the Constitution of India, seeks quashing of the communication dated 1st August, 2018 issued by the Respondent No.2 Dy. Director Directives of Revenue Intelligence (DRE) i.e. Respondent No.3. The impugned communication prohibits the Petitioner from operating its accounts with the Respondent No.3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Petitioner's account makes doing of business difficult/ impossible and the same is, in any event, without jurisdiction. It is further submitted that this issue is no longer res integra as it stands concluded by the decision of this Court in Rajendra Shinde (supra) and Rajaram Purohit (supra). Thus, the impugned notice dated 1st August, 2018 as modified by letter dated 8th August, 2018 attaching Petitioner's bank account should be quashed and set aside. 8. Mr. Jetly, learned Counsel appearing on behalf of the Respondent submits that the impugned notice dated 1st August, 2018 is now modified by a communication dated 8th November, 2018 and the attachment restricted only to the extent of ₹ 1,04,765/lying with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause 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 attachment and then within a time frame show cause notice will be issued. We do not see how we can freeze a bank account or not allow the petitioner to deal with it until the show cause notice is issued and final orders are passed thereon. That would mean we secure for the Revenue, the amount due and payable which is yet to be adjudicated upon by Revenue. In these circumstances and going by factual allegations, that we do not think that the impugned communication can be sustained. We accordingly quash ..... X X X X Extracts X X X X X X X X Extracts X X X X
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