Attachment of bank account and detention of goods without duty demand unjustified

Mayur Enterprises Vs Union of India & Ors. (Bombay High Court) Bombay High Court held that attachment of saving bank account and detention of goods in absence of duty demand without service of notice is also without jurisdiction and without any authority of law. Facts- The petitioner is a proprietorship concern engaged in the business of buying and selling CRGO sheets, scraps, etc. in the local market. The petitioner entered into an agreement with one Pacific Powertech Solutions (Pacific) for purchase of CRGO Strips. The petitioner made market enquiries and found that Pacific had purchased...