TMI Blog2020 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... facie this provision may not be applicable to the case of the petitioner. Additionally, as per the condition mentioned in sub-section (5) of section 110, the initial period of freezing the bank account i.e., not exceeding six months has expired long back. That apart, even if as per the proviso such period was extended by the Principal Commissioner of Customs or Commissioner of Customs for a further period not exceeding six months, that extended period has also elapsed. In such circumstances, continuing with the freezing of the bank account of the petitioner would be oppressive and without any sanction of law. The respondents, more particularly respondent Nos.2 and 3, are directed to forthwith unfreeze the seized bank account of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relationship with the exporter M/s. Maa Durga Impex and the bank transaction. 5. In view of the very fair submission made by Mr. Jetly that considering the legal position the bank account may be unfrozen, it may not be necessary for a detailed narration of facts and examination of the related legal issues. 6. Suffice it to say that in the proceedings held on 25.02.2020, this Court had passed the following order: Affidavit in reply is tendered in the Court today. In the Affidavit in reply, the Respondents have relied upon Section 110(5) of the Customs Act, 1962. The Section 110(5) of the Customs Act empowers proper officer to provisionally attach bank account during any proceedings under the Act. Learned Senior Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the action of freezing the bank account i.e., on 07.12.2018 was undertaken prior to insertion of the aforesaid provision w.e.f. 01.08.2019. Prima-facie this provision may not be applicable to the case of the petitioner. Additionally, as per the condition mentioned in sub-section (5) of section 110, the initial period of freezing the bank account i.e., not exceeding six months has expired long back. That apart, even if as per the proviso such period was extended by the Principal Commissioner of Customs or Commissioner of Customs for a further period not exceeding six months, that extended period has also elapsed. In such circumstances, continuing with the freezing of the bank account of the petitioner would be oppressive and without any san ..... X X X X Extracts X X X X X X X X Extracts X X X X
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