Freezing of bank account u/s. 110(5) of Customs Act during pendency of investigation not justified

Mundhra Exim Pvt Ltd Vs Union of India And Others (Madhya Pradesh High Court)

Madhya Pradesh High Court held that customs authority doesn’t have authority to pass an order of provisional attachment under section 110(5) of the Customs Act, 1962 during pendency of investigation. Accordingly, freezing of bank account not justified.

Facts- Petitioners are importers of Sri Lankan-origin edible goods, specifically Areca Nuts, which had sought exemption benefits under

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