https://www.taxtmi.com/caselaws?id=398443 The Court found the freezing of the petitioner's bank account unjustified and oppressive as it was done without legal sanction under section 110(5) of the Customs Act, 1962. The Court noted the account was frozen before the provision's effective date and that the initial freezing period had expired. Consequently, the Court directed the immediate unfreezing of the account, emphasizing that the freeze was not in accordance with the law. The writ petition was allowed without costs, and the order was to be digitally signed for prompt implementation. en-us Thu, 10 Sep 2020 00:00:00 +0530 Sat, 06 Feb 2021 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398443 The Court found the freezing of the petitioner's bank account unjustified and oppressive as it was done without legal sanction under section 110(5) of the Customs Act, 1962. The Court noted the account was frozen before the provision's effective date and that the initial freezing period had expired. Consequently, the Court directed the immediate unfreezing of the account, emphasizing that the freeze was not in accordance with the law. The writ petition was allowed without costs, and the order was to be digitally signed for prompt implementation. Case-Laws Customs Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398443