https://www.taxtmi.com/highlights?id=56443 Provisional attachment - There are no justification to continue with the provisional attachment of the bank accounts of the petitioner - The initial period of six months had expired in November, 2019. Even assuming and giving benefit of further six months to the respondents, the outer limit of one year expired in May, 2020. That apart, Finance (No.2) Act, 2019 was given prospective application with effect from 01.08.2019. The provisional attachment was made on 08.05.2019 when the said provision was not available in the statute book. - HC en-us Sat, 23 Jan 2021 10:41:35 +0530 Sat, 23 Jan 2021 10:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56443 Provisional attachment - There are no justification to continue with the provisional attachment of the bank accounts of the petitioner - The initial period of six months had expired in November, 2019. Even assuming and giving benefit of further six months to the respondents, the outer limit of one year expired in May, 2020. That apart, Finance (No.2) Act, 2019 was given prospective application with effect from 01.08.2019. The provisional attachment was made on 08.05.2019 when the said provision was not available in the statute book. - HC Highlights Customs Sat, 23 Jan 2021 10:41:35 +0530 https://www.taxtmi.com/highlights?id=56443