Freezing Bank Account for a Long Period without Satisfying Pre-Conditions Not Justified in Law

Boxster Impex Pvt. Ltd. Vs Union of India and ors. (Bombay High Court)

The issue under consideration is whether freezing the bank account for such a long period is justified in law?

High Court states that as per the proviso the Principal Commissioner of Customs or Commissioner of Customs can extend such provisional attachment for a further period not exceeding six months; but he must record reasons for such extension and such extension of period has to be informed to the p

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