https://www.taxtmi.com/caselaws?id=768797 Bombay HC held that provisional attachment of bank accounts under Section 110(5) of Customs Act, 1962 cannot continue beyond one year. The court ruled that Section 110A applies only when attachment subsists, not after the one-year period expires under Section 110(5). Once the statutory one-year period ends, Section 110A cannot be used to extend provisional attachment. The court granted relief to petitioners, raising the provisional attachment of their bank accounts. Petition was allowed. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768797 Bombay HC held that provisional attachment of bank accounts under Section 110(5) of Customs Act, 1962 cannot continue beyond one year. The court ruled that Section 110A applies only when attachment subsists, not after the one-year period expires under Section 110(5). Once the statutory one-year period ends, Section 110A cannot be used to extend provisional attachment. The court granted relief to petitioners, raising the provisional attachment of their bank accounts. Petition was allowed. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768797