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    Jurisdiction - power of Deputy Commissioner (Customs) to freeze...

    High Court Rules Freezing of Bank Accounts by Customs Before Section 110(5) Amendment Unlawful, Allows Account Operation.

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    CustomsSeptember 11, 2020Case LawsHC

    Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of the Customs Act, 1962 had come in operation. Moreover, as per the amendment also, the account cannot be frozen beyond the period of one year - Operation of account allowed - HC

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