HC Quashes Order of Commissioner of Customs freezing Bank A/c beyond 1 Year

Padmavati Industries Vs Commissioner Of Customs – Preventive (Rajasthan High Court) The issue under consideration is whether the freezing of the bank account of the petitioner was undertaken by the Deputy Commissioner (Customs) under the provisions of the Customs Act, 1962 is justified in law? High Court states that the investigation under Central Goods and Service Tax Act is pending against the petitioner company. However, the impugned order has been passed by Deputy Commissioner of Customs (Preventive), in view of the investigation initiated against the petitioner company by Anti Evasi...