https://www.taxtmi.com/caselaws?id=175276 The court upheld the restraint on the petitioner's bank account due to doubts about their credibility and evidence linking funds to illegal activities. Emphasizing the rule of law, the court directed a show cause notice to be issued promptly for adjudication, dismissing the petition without costs. The Deputy Commissioner's allegations of inflated garment prices for duty drawback and involvement in dubious exports were noted, with the petitioner claiming ignorance and denying connections to exports. The court highlighted the need for reasonable and fair exercise of power under Section 110, pending adjudication post-investigation. en-us Fri, 15 Mar 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175276 The court upheld the restraint on the petitioner's bank account due to doubts about their credibility and evidence linking funds to illegal activities. Emphasizing the rule of law, the court directed a show cause notice to be issued promptly for adjudication, dismissing the petition without costs. The Deputy Commissioner's allegations of inflated garment prices for duty drawback and involvement in dubious exports were noted, with the petitioner claiming ignorance and denying connections to exports. The court highlighted the need for reasonable and fair exercise of power under Section 110, pending adjudication post-investigation. Case-Laws Customs Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175276