https://www.taxtmi.com/caselaws?id=46532 The Court quashed the order of attachment under the Customs Act, directing the department to initiate fresh proceedings with show cause notices and personal hearings. The Court found evidence of fraud and collusion in acquiring properties with fraudulently obtained funds, ruling the proceedings were not barred by res judicata. The judgment emphasized due process and adherence to the law, continuing the attachment during adjudication. en-us Wed, 11 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 13:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46532 The Court quashed the order of attachment under the Customs Act, directing the department to initiate fresh proceedings with show cause notices and personal hearings. The Court found evidence of fraud and collusion in acquiring properties with fraudulently obtained funds, ruling the proceedings were not barred by res judicata. The judgment emphasized due process and adherence to the law, continuing the attachment during adjudication. Case-Laws Customs Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46532