Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
