https://www.taxtmi.com/caselaws?id=338718 The appeal was dismissed as the Single Judge's order was upheld. The court found the attachment of the first respondent's bank account for the dealer's dues legally unsustainable as the garnishee order came after the sale proceeds were already appropriated, contrary to the Customs Act's Section 150. The court determined that the appellant should have pursued action against the dealer independently since no proceeds were left with the CFS Agency. The erroneous attachment lacked proper application of mind, leading to the dismissal of the appeal. en-us Wed, 25 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338718 The appeal was dismissed as the Single Judge's order was upheld. The court found the attachment of the first respondent's bank account for the dealer's dues legally unsustainable as the garnishee order came after the sale proceeds were already appropriated, contrary to the Customs Act's Section 150. The court determined that the appellant should have pursued action against the dealer independently since no proceeds were left with the CFS Agency. The erroneous attachment lacked proper application of mind, leading to the dismissal of the appeal. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338718