https://www.taxtmi.com/caselaws?id=45369 The Calcutta HC considered whether bank accounts could be restrained on the basis of broad allegations under the Customs Act and whether interim protection should continue pending service of the rule. The order notes that the communication relied on vague references to possible liability and did not clearly explain why the account monies were liable to confiscation or why summons under section 108 had been issued in relation to the petitioner. The court made only prima facie, without-prejudice observations and directed affidavits after the respondents' appearance. Rule was issued and interim relief was granted in terms of the specified prayers, continuing protection during the proceedings. en-us Tue, 14 Dec 1999 00:00:00 +0530 Sat, 10 Jul 2010 11:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45369 The Calcutta HC considered whether bank accounts could be restrained on the basis of broad allegations under the Customs Act and whether interim protection should continue pending service of the rule. The order notes that the communication relied on vague references to possible liability and did not clearly explain why the account monies were liable to confiscation or why summons under section 108 had been issued in relation to the petitioner. The court made only prima facie, without-prejudice observations and directed affidavits after the respondents' appearance. Rule was issued and interim relief was granted in terms of the specified prayers, continuing protection during the proceedings. Case-Laws Customs Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45369