Garnishee attachment over CFS agent's account was unsustainable after cargo sale proceeds were already appropriated.

Garnishee attachment of a CFS agent's bank account for a dealer's tax dues was unsustainable where the cargo had already been sold after notice to the owner and the sale proceeds had been appropriated under the Customs Act. Once the proceeds were dealt with before the garnishee order was issued, no sale proceeds remained with the CFS agency for attachment. The revenue's remedy lay only against the dealer independently, not against the CFS agent's bank account. The attachment was therefore not legally sustainable.

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Issues: Whether the garnishee attachment of the CFS agent's bank account for the dealer's tax dues was sustainable after the cargo had been sold and the sale proceeds had already been appropriated under the Customs Act.

Analysis: The cargo was sold after notice to the owner, and the sale proceeds had been dealt with before the garnishee order was issued. Once the proceeds had been appropriated, no sale proceeds remained with the CFS agency. In that situation, the revenue could proceed only against the dealer independently. The attachment of the CFS agent's bank account for the dealer's dues was therefore not legally sustainable.

Conclusion: The garnishee attachment was unsustainable and the challenge to it failed.

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