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HC held that the provisional attachment order under Section 110(5) of Customs Act was issued without jurisdiction during the investigation stage, as no show cause notice was issued. The court quashed the impugned intimation dated 03.12.2024 and directed immediate defreezing of petitioners' bank accounts. The court found no alternative remedy available under Section 110A during investigation, rendering the writ petition maintainable. The order of attachment was deemed invalid as it preceded any formal adjudication proceedings, thereby violating procedural requirements of the Customs Act.
HC held that the provisional attachment order under Section 110(5) of Customs Act was issued without jurisdiction during the investigation stage, as no show cause notice was issued. The court quashed the impugned intimation dated 03.12.2024 and directed immediate defreezing of petitioners' bank accounts. The court found no alternative remedy available under Section 110A during investigation, rendering the writ petition maintainable. The order of attachment was deemed invalid as it preceded any formal adjudication proceedings, thereby violating procedural requirements of the Customs Act.
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