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 person whose bank account is provisionally attached before expiry of the period so specified. Thus from a careful reading of...