Case Law Details
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 filed the present petition.
Conclusion- Held that in the present case, no order in writing records the opinion of the proper officer, namely that, for the purpose of protecting the interests of revenue or preventing smuggling, it had become necessary to provisionally attach the bank accounts of the Petitioners. In our view, there is a total noncompliance of the provisions of Section 110(5) of the Act while provisionally attaching the bank accounts of the Petitioners.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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