https://www.taxtmi.com/caselaws?id=762100 The Rajasthan HC held that the customs department's provisional attachment of petitioner's bank account was illegal and invalid. The court found that the power of attachment cannot be exercised without pending proceedings under the Act, violating Section 110(5). The communication to the bank was merely a letter, not a proper written order as statutorily required, lacking any recorded opinion based on tangible material justifying the freeze. The court rejected the department's argument that no formal order was needed initially, emphasizing that powers must be exercised as prescribed by law. The requirement for written orders prevents arbitrary exercise of power. All subsequent actions based on the illegal freeze were also invalidated, and the bank account was ordered to be released immediately. en-us Sat, 19 Oct 2024 00:00:00 +0530 Fri, 22 Nov 2024 16:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762100 The Rajasthan HC held that the customs department's provisional attachment of petitioner's bank account was illegal and invalid. The court found that the power of attachment cannot be exercised without pending proceedings under the Act, violating Section 110(5). The communication to the bank was merely a letter, not a proper written order as statutorily required, lacking any recorded opinion based on tangible material justifying the freeze. The court rejected the department's argument that no formal order was needed initially, emphasizing that powers must be exercised as prescribed by law. The requirement for written orders prevents arbitrary exercise of power. All subsequent actions based on the illegal freeze were also invalidated, and the bank account was ordered to be released immediately. Case-Laws Customs Sat, 19 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762100