https://www.taxtmi.com/caselaws?id=511 The dominant issue was whether a bank account could be seized to secure a duty demand. Since the account-holder had already withdrawn the entire balance before the SC's stay order, the SC held the appeal had become infructuous; accordingly, it left the question of law open. The Court further noted that, after completion of investigation and withdrawal of the funds, the revenue authority had issued a fresh show cause notice, and the authority was directed to proceed in accordance with law. It clarified that there could be no order of seizure of the bank account, while disposing the matter as infructuous in favour of the revenue authority. en-us Tue, 18 Jul 2006 00:00:00 +0530 Fri, 19 Dec 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=511 The dominant issue was whether a bank account could be seized to secure a duty demand. Since the account-holder had already withdrawn the entire balance before the SC's stay order, the SC held the appeal had become infructuous; accordingly, it left the question of law open. The Court further noted that, after completion of investigation and withdrawal of the funds, the revenue authority had issued a fresh show cause notice, and the authority was directed to proceed in accordance with law. It clarified that there could be no order of seizure of the bank account, while disposing the matter as infructuous in favour of the revenue authority. Case-Laws Central Excise Tue, 18 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=511