https://www.taxtmi.com/caselaws?id=366140 The Delhi HC stated that the Directorate of Revenue Intelligence could not freeze a bank account without express statutory authority under the Customs Act, 1962 and without proceedings having been initiated against the account holder. Powers under Sections 105 and 110 were confined to search, seizure and related safeguards, and a show cause notice issued to other persons did not create adverse consequences for the petitioner. The freezing communication was therefore without authority of law and the account could not be kept frozen on that basis. en-us Wed, 29 Aug 2018 00:00:00 +0530 Mon, 12 Nov 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366140 The Delhi HC stated that the Directorate of Revenue Intelligence could not freeze a bank account without express statutory authority under the Customs Act, 1962 and without proceedings having been initiated against the account holder. Powers under Sections 105 and 110 were confined to search, seizure and related safeguards, and a show cause notice issued to other persons did not create adverse consequences for the petitioner. The freezing communication was therefore without authority of law and the account could not be kept frozen on that basis. Case-Laws Customs Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366140