Bank Account Freezing by Customs Authorities Quashed: Rajasthan HC Ruling

Paras Gems And Jewellers Vs Commissioner Of Customs (Preventive) (Rajasthan High Court) The Rajasthan High Court recently adjudicated on a petition challenging the legality of freezing a bank account by the Customs Department under Section 110(5) of the Customs Act, 1962. The case, Paras Gems and Jewellers Vs Commissioner of Customs (Preventive), brought into question procedural compliance and statutory mandates. Background of the Case:  The petitioner, a proprietorship firm involved in the bullion trade, but not engaged in import-export activities, faced a search operation under Section 110 ...