https://www.taxtmi.com/caselaws?id=767010 The HC held the petitioner cooperated with summons under Section 108 and that continued provisional attachment of the petitioner's bank accounts lacked jurisdiction. The court found the primary import allegations concerned a third party and the petitioner's role was limited to selling cleared goods; respondent acted with ulterior motive and exceeded powers by insisting on personal attendance and failing to appear despite court notice. Investigation against the petitioner was declared unjustified, the provisional attachment ordered released, and further investigation qua the petitioner deemed unnecessary. Petition allowed. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 15 Sep 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767010 The HC held the petitioner cooperated with summons under Section 108 and that continued provisional attachment of the petitioner's bank accounts lacked jurisdiction. The court found the primary import allegations concerned a third party and the petitioner's role was limited to selling cleared goods; respondent acted with ulterior motive and exceeded powers by insisting on personal attendance and failing to appear despite court notice. Investigation against the petitioner was declared unjustified, the provisional attachment ordered released, and further investigation qua the petitioner deemed unnecessary. Petition allowed. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767010