https://www.taxtmi.com/highlights?id=75675 Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal. en-us Thu, 14 Mar 2024 07:43:06 +0530 Thu, 14 Mar 2024 07:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75675 Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act, emphasizing the need for a written order to provisionally attach bank accounts and the importance of serving such an order on the account holder. The court found that the respondents failed to comply with these requirements, rendering the provisional attachment of the petitioners' bank accounts illegal. Highlights Customs Thu, 14 Mar 2024 07:43:06 +0530 https://www.taxtmi.com/highlights?id=75675