https://www.taxtmi.com/highlights?id=54715 Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of the Customs Act, 1962 had come in operation. Moreover, as per the amendment also, the account cannot be frozen beyond the period of one year - Operation of account allowed - HC en-us Fri, 11 Sep 2020 11:51:05 +0530 Fri, 11 Sep 2020 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54715 Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of the Customs Act, 1962 had come in operation. Moreover, as per the amendment also, the account cannot be frozen beyond the period of one year - Operation of account allowed - HC Highlights Customs Fri, 11 Sep 2020 11:51:05 +0530 https://www.taxtmi.com/highlights?id=54715