Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with only one further extension of up to six months based on written reasons communicated before the original period expires. A show-cause notice or pending adjudication cannot independently prolong attachment beyond that statutory maximum. Once the period ends, the attachment ceases by efflux of time and cannot be continued through administrative action. Continued freezing without statutory authority requires defreezing of the account, without limiting any other action permitted by law.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with only one further extension of up to six months based on written reasons communicated before the original period expires. A show-cause notice or pending adjudication cannot independently prolong attachment beyond that statutory maximum. Once the period ends, the attachment ceases by efflux of time and cannot be continued through administrative action. Continued freezing without statutory authority requires defreezing of the account, without limiting any other action permitted by law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
