Di Lusso Furniture LLP. & Ors. Vs Union of India & Ors. (Bombay High Court)
The writ petition was filed before the Bombay High Court under Article 226 of the Constitution challenging the provisional attachment and freezing of multiple bank accounts of the petitioners by the Directorate of Revenue Intelligence (DRI) under Section 110(5) of the Customs Act, 1962. The petitioners sought quashing of the communications and orders directing such attachment and prayed for defreezing of their bank accounts held with various banks.
The provisional attachment orders, dated 8 July 2025, were issued on the basis of preliminary investigations indicating alleged misdeclaration and undervaluation of imported luxury furniture, along with misuse of Import Export Code (IEC), leading to alleged violations of the Customs Act. The authority stated that there was a need to protect the interests of revenue and prevent evasion of duties, and accordingly directed debit freeze of specified bank accounts for a period of six months.
Earlier, a co-ordinate Bench of the High Court had granted limited interim relief on 22 September 2025 by allowing operation of the bank accounts subject to maintaining a specified minimum balance, while the matter remained pending. The interim order required the petitioners to maintain ₹4,00,83,126 across the accounts and permitted normal banking operations beyond that amount.
