https://www.taxtmi.com/caselaws?id=338718 Garnishee attachment of a CFS agent's bank account for a dealer's tax dues was unsustainable where the cargo had already been sold after notice to the owner and the sale proceeds had been appropriated under the Customs Act. Once the proceeds were dealt with before the garnishee order was issued, no sale proceeds remained with the CFS agency for attachment. The revenue's remedy lay only against the dealer independently, not against the CFS agent's bank account. The attachment was therefore not legally sustainable. 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 Garnishee attachment of a CFS agent's bank account for a dealer's tax dues was unsustainable where the cargo had already been sold after notice to the owner and the sale proceeds had been appropriated under the Customs Act. Once the proceeds were dealt with before the garnishee order was issued, no sale proceeds remained with the CFS agency for attachment. The revenue's remedy lay only against the dealer independently, not against the CFS agent's bank account. The attachment was therefore not legally sustainable. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338718