Vague Customs Act allegations and bank account restraint lead to interim protection and continued relief pending proceedings.

The Calcutta HC considered whether bank accounts could be restrained on the basis of broad allegations under the Customs Act and whether interim protection should continue pending service of the rule. The order notes that the communication relied on vague references to possible liability and did not clearly explain why the account monies were liable to confiscation or why summons under section 108 had been issued in relation to the petitioner. The court made only prima facie, without-prejudice observations and directed affidavits after the respondents' appearance. Rule was issued and interim relief was granted in terms of the specified prayers, continuing protection during the proceedings.

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Issues: Whether the respondents were justified in restraining the petitioner's bank accounts and acting on the basis of vague allegations under the Customs Act, and whether interim protection was warranted pending service of the rule.

Analysis: The restraint on the bank accounts was founded on a communication describing the allegations in broad and vague terms, including references to huge amounts and possible liability under the Customs Act. The order records that the allegations did not clearly explain why the monies in the accounts would be liable to confiscation or why summons under section 108 had been issued in relation to the petitioner. The observations were expressly stated to be prima facie and without prejudice, and affidavits were directed after appearance of the respondents.

Outcome: Rule was issued and interim orders were granted in terms of the specified prayers, thereby continuing protection during the pendency of the proceedings.

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