https://www.taxtmi.com/caselaws?id=450824 Provisional attachment of bank accounts under customs law requires a written order recording the proper officer's opinion that attachment is necessary to protect revenue or prevent smuggling; absence of such a recorded opinion and failure to serve the order on the account holder breaks the statutory requirement and renders the attachment unlawful, necessitating lifting of the attachment and restoration of account operation. The formation of the opinion must bear a proximate, live nexus to revenue protection or anti-smuggling objectives and cannot be an unguided subjective discretion. Territorial nexus of cause of action permits writ relief under constitutional remedy provisions. en-us Tue, 12 Mar 2024 00:00:00 +0530 Thu, 22 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450824 Provisional attachment of bank accounts under customs law requires a written order recording the proper officer's opinion that attachment is necessary to protect revenue or prevent smuggling; absence of such a recorded opinion and failure to serve the order on the account holder breaks the statutory requirement and renders the attachment unlawful, necessitating lifting of the attachment and restoration of account operation. The formation of the opinion must bear a proximate, live nexus to revenue protection or anti-smuggling objectives and cannot be an unguided subjective discretion. Territorial nexus of cause of action permits writ relief under constitutional remedy provisions. Case-Laws Customs Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450824