https://www.taxtmi.com/caselaws?id=35328 The Court directed the Respondents to de-freeze the petitioner's bank accounts immediately, finding the continued freezing unjustified after a prolonged investigation period without concrete evidence or legal basis. The Court emphasized the necessity of a reasonable investigation period, issuance of show cause notices, and a causal link between seized goods and alleged offenses before continuing to freeze bank accounts under the Customs Act, 1962. Costs were awarded to the Petitioner to be paid by the Respondents within four weeks. en-us Mon, 25 Jan 2010 00:00:00 +0530 Wed, 07 Jul 2010 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35328 The Court directed the Respondents to de-freeze the petitioner's bank accounts immediately, finding the continued freezing unjustified after a prolonged investigation period without concrete evidence or legal basis. The Court emphasized the necessity of a reasonable investigation period, issuance of show cause notices, and a causal link between seized goods and alleged offenses before continuing to freeze bank accounts under the Customs Act, 1962. Costs were awarded to the Petitioner to be paid by the Respondents within four weeks. Case-Laws Customs Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35328