Provisional attachment under the Customs Act lapses after six months without a valid extension order, the Bombay HC held.

Provisional attachment of a bank account under Section 110(5) of the Customs Act cannot continue beyond six months unless a reasoned written extension order is passed before expiry of that period. The Bombay HC noted that the attachment orders were issued on 8 July 2025 and no extension was granted before 7 January 2026; an earlier interim order protecting revenue did not override the statutory proviso. As a result, the attachment ceased by operation of law, the impugned orders were invalid, and the petitioners were entitled to operate their bank accounts.

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Issues: (i) Whether the provisional attachment of the petitioners' bank accounts under Section 110(5) of the Customs Act, 1962 ceased to operate on expiry of six months in the absence of an order extending the attachment for a further period.

Analysis: Section 110(5) permits provisional attachment of a bank account during proceedings under the Customs Act for a period not exceeding six months, and the proviso authorises extension only by a reasoned written order passed before expiry of that period. The attachment orders in question were issued on 8 July 2025, and no extension order was passed before 7 January 2026. The earlier interim order protecting revenue could not dilute or override the statutory requirement of extension under the proviso. In the absence of such extension, the statutory consequence was that the provisional attachment came to an end by operation of law.

Conclusion: The provisional attachment had lapsed, the impugned orders were illegal and invalid, and the petitioners were entitled to operate the bank accounts.

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