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    <title>2018 (3) TMI 1442 - BOMBAY HIGH COURT</title>
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    <description>The Court examined the seizure of funds in the petitioner&#039;s bank account by the Enforcement Directorate, initially undertaken by the Directorate of Revenue Intelligence. It questioned the legality of the seizure under Section 110 of the Customs Act and the transfer of the investigation between the two directorates. Expressing dissatisfaction with delays, the Court warned of potential release of the seized account and threatened involvement of higher authorities if collusion was discovered. The matter was adjourned for further proceedings and review.</description>
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