Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. - HC
The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. - HC
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