2021 (10) TMI 1268

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..... to 4. PC: - 1. The Customs authorities, in exercise of power conferred by section 110(5) of the Customs Act, 1962 provisionally attached the bank account of the petitioner. However, the petitioner claims that the formal order of attachment was not served on it. A request was made to the petitioner's banker on 12th March 2020 for making available a copy of the order, to which the petitioner recei .....

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..... isions contained in section 110(5) of the Act are clear. An order of provisional attachment ceases to be valid beyond 6 (six) months of such order being made provided, of course, its life has been extended in accordance with law at the end of six months to remain alive for a further period not exceeding 6 (six) months. The period of 1 (one) year has expired and, therefore, the order of provisional .....

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