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2025 (2) TMI 436

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..... jali Jha Manish, Mr. Priyadarshi Manish, Mr. Jatin Kumar Gaur, Mr. Paras Aneja, Advs. (M: 9911063756) For the Respondents Through: Mr. Aditya Singla, Standing Counsel. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of Constitution of India seeking setting aside of the bank attachment not .....

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..... from the Petitioner. The goods were then provisionally released after the Petitioner had furnished the PD Bond and the Bank Guarantee on 7th August, 2018. 6. Upon conclusion of the investigation, a show cause notice was issued on 22nd December, 2020. On the date when the hearing was fixed, there was some difficulty due to which the Petitioner could not appear as the same was during the second wa .....

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..... he impugned bank attachment notice dated 27th February, 2024. 10. The submission on behalf of the Petitioner is that the appeal having already been filed, the said freezing of the bank accounts deserves to be set-aside. 11. Ld. Counsel for the Respondent-Department submits, on instructions, that the Petitioners have filed the appeal and in view thereof, the Department is willing to de-freeze the .....

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..... accounts by 14th February, 2025. 14. Ld. Counsel for the Petitioner submits that in the appeal there is an application for condonation of delay, as it is the stand of the Petitioner that the order was not served upon the Petitioner. 15. On this issue, this Court has not made any observations. The prayer for condonation of delay shall be considered by the Appellate forum in accordance with law. .....

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