Bank Account Attachment Quashed as Six-Month Section 110(5) Limit Expired Without Extension

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 issu...