https://www.taxtmi.com/caselaws?id=766209 Customs coercive measures during investigation, including freezing of bank accounts, should not continue indefinitely where adjudication is deferred. The Delhi High Court noted that prolonged attachment without prompt issuance of a show cause notice can cause undue hardship and disrupt business operations, especially where overdraft-based working arrangements are affected. It directed the Department to complete the investigation and issue the show cause notice within three months, and allowed immediate defreezing of the HSBC accounts against an ad hoc deposit under protest. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766209 Customs coercive measures during investigation, including freezing of bank accounts, should not continue indefinitely where adjudication is deferred. The Delhi High Court noted that prolonged attachment without prompt issuance of a show cause notice can cause undue hardship and disrupt business operations, especially where overdraft-based working arrangements are affected. It directed the Department to complete the investigation and issue the show cause notice within three months, and allowed immediate defreezing of the HSBC accounts against an ad hoc deposit under protest. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766209