Absence of written order makes provisional bank account attachment illegal: Bombay HC

Chokshi Arvind Jewellers Vs Union of India (Bombay High Court) Bombay High Court held that provisional attachment of bank account illegal as procedure prescribed under Section 110(5) of the Customs Act since proper officer has not passed any order in writing. Facts- Petitioner is a partnership firm being engaged in the business of Gold Bullion trading. Post search and summons procedure, one of the bank account of the petitioner was debit freeze and another account of the petitioner was provisionally attached u/s. 110(5) of the Customs Act, 1962. Challenging the attachment, petitioner has file...