https://www.taxtmi.com/caselaws?id=769336 The MP HC quashed a provisional attachment order dated 03.12.2024 issued under Section 110(5) of the Customs Act, 1962, ruling it was issued without jurisdiction. The court held that provisional attachment proceedings can only be initiated after issuance of show cause notice under Sections 28/28AAA/28B, not during investigation stage. Since no adjudication proceedings were pending and no alternative remedy existed under Section 110A during investigation, the writ petition was maintainable. The court directed immediate defreezing of petitioners' bank accounts and noted respondents' non-compliance with earlier interim orders constituted contempt. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769336 The MP HC quashed a provisional attachment order dated 03.12.2024 issued under Section 110(5) of the Customs Act, 1962, ruling it was issued without jurisdiction. The court held that provisional attachment proceedings can only be initiated after issuance of show cause notice under Sections 28/28AAA/28B, not during investigation stage. Since no adjudication proceedings were pending and no alternative remedy existed under Section 110A during investigation, the writ petition was maintainable. The court directed immediate defreezing of petitioners' bank accounts and noted respondents' non-compliance with earlier interim orders constituted contempt. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769336