9911796707
TMI Blog2019 (6) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... k Ltd virtually freezing the specified account maintained by the Petitioner to the extent of Rs. 18,32,528.38/and Rs. 14,31,525/respectively by allowing debit operation subject to the maintenance of the above minimum balance in the Accounts. The two communications both dated 2nd November, 2018 shall hereinafter referred to as "impugned communications". 5. The Petitioner No. 1 is stated to be in the business of import/export trading of rough and polish diamonds. It is the case of the Petitioner that in the course of purported investigation under file No. DRI/MZU/D/INT/2018, communication dated 11th July, 2018 came to be addressed to the aforesaid two banks restraining the said two banks from allowing the Petitioner to undertake Debit operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice has been issued to the Petitioners nor any order of assessment been served upon the Petitioners. In substantially similar circumstances, this Court in Rajendra Vitthal Shinde vs. Union of India, 2016 (332) ELT 699 and Rajuram Purohit vs. Union of India, 2018 (361) ELT 48 has set aside the similar communications which had effect of freezing the bank account at least to the extent of the minimum amount directed to be maintained in the said accounts. Virtually, in identical circumstances, this Court in the case of Hinal Impex LLP vs. Union of India (Writ Petition No. 12024 of 2018) decided on 14th June, 2019 set aside the communication ordering Debit freezing in respect of specified amount. According to us, the issue raised in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensibly carrying on air-conditioners' and television sets' trading activity, the petitioner together with Amrut Purohit is regularly smuggling the goods bars by concealing them in air-conditioners. If it is a serious allegations 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 attachment and then within a time f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
