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...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The HC held that provisional attachment of bank accounts under Section 110(5) lapsed by operation of law where the original orders limited attachment to six months and no recorded extension was made before expiry. Continuation beyond that period required a fresh, reasoned extension by the competent authority and notice to the affected person; a prior judicial order permitting limited operation of the accounts could not override the statutory time-limit or authorise automatic continuation. The attachment orders were therefore invalid and ineffective after expiry, and the petitioners were entitled to operate the bank accounts.
The HC held that provisional attachment of bank accounts under Section 110(5) lapsed by operation of law where the original orders limited attachment to six months and no recorded extension was made before expiry. Continuation beyond that period required a fresh, reasoned extension by the competent authority and notice to the affected person; a prior judicial order permitting limited operation of the accounts could not override the statutory time-limit or authorise automatic continuation. The attachment orders were therefore invalid and ineffective after expiry, and the petitioners were entitled to operate the bank accounts.
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