Court orders immediate unfreezing of bank account; petitioner to approach bank with court order.

The court directed the immediate unfreezing of the petitioner's bank account held with Punjab National Bank, emphasizing the respondent's lack of prompt action following the petitioner's success in the appeal before CESTAT. The petitioner was granted permission to approach the bank manager with a certified copy of the court order for account unfreezing. The court clarified that the respondent could still seek interim orders if they chose to file an appeal in the future. The writ petition was disposed of, ensuring the petitioner's rights were upheld.

---

---

Issues:
1. Continued freezing of the petitioner's bank account despite success in appeal before CESTAT.

Analysis:
The judgment addresses the issue of whether the respondent is justified in maintaining the freeze on the petitioner's bank account despite the petitioner's success in an appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The respondent initiated an investigation in 2007 regarding alleged fraudulent activities related to the export of readymade garments, leading to the freezing of the petitioner's bank account. Subsequently, an Order-in-Original was passed by the Commissioner of Customs confirming the demand, which was later overturned by CESTAT in 2016. The petitioner requested the account to be unfrozen, but the respondent did not respond promptly.

The court noted that the respondent had not taken steps to file an appeal promptly after the petitioner's success before CESTAT. The court found the continued freezing of the account unjustified and directed the immediate defreezing of the account held with Punjab National Bank. The petitioner was granted permission to approach the bank manager with a certified copy of the court order for the account to be unfrozen. However, the court clarified that the respondent could still seek interim orders if they chose to file an appeal in the future.

In conclusion, the writ petition was disposed of with the direction for the immediate unfreezing of the petitioner's bank account. The court emphasized the importance of timely actions by the respondent in such matters and ensured that the petitioner's rights were upheld following the success in the appeal before CESTAT.

---