Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Jurisdiction - Freezing of Bank Accounts of the purchaser of the ...

Customs

August 23, 2023

Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not seized the goods but they have only detained the goods. On a query as to whether the department would have the powers to detain the goods in the facts of the present case, It is not pointed out any such provision which would empower the respondents in the facts of present case, to detain the goods. - HC

View Source

 


 

You may also like:

  1. Freezing of Bank Accounts - bogus addresses for the purposes of claiming IGST refunds - the power to freeze or suspend operations of a bank account cannot legally be exercised.

  2. Confiscation of goods u/s 111 - Freezing of bank account - Smuggling of goods - appellant has failed to explain the source of the imported goods sale proceeds whereof...

  3. Purchase of goods under auction - recovery of customs duty from the purchaser is not valid since it was neither purchased from a bonded warehouse or nor been imported by...

  4. Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of...

  5. Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - Since the petitioner has not given separate representation for...

  6. Jurisdiction - power of DRI to issue directions - suspicion of illegal import - The power is available only to any “police officer” - Freezing a bank account is not the...

  7. Jurisdiction - power of fixing the value of imported goods - the Commissioner of Customs (Appeals) is also a proper officer of Customs for the purposes of valuation of...

  8. 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...

  9. Power to freeze account - demand of service tax - the impugned order freezing the Bank accounts is not sustainable in the eye of law as this has been passed without...

  10. Undisclosed cash deposit in bank account - The amount deposited was received from purchasers/buyers - The assessee also explained that he was supplying marble on...

 

Quick Updates:Latest Updates