Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed.
Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed.
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