Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
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