https://www.taxtmi.com/caselaws?id=47967 The court held that freezing bank accounts under Section 110 of the Customs Act must be supported by proper adjudication and determination of liability. It emphasized the need for statutory provisions and fair procedures, highlighting that indefinite seizure without due process violates legal standards. The court directed the respondent to release the petitioners' bank accounts within one month unless justified by a subsequent order, concluding that such action cannot be arbitrary or indefinite. en-us Thu, 07 Sep 2006 00:00:00 +0530 Mon, 02 Aug 2010 09:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47967 The court held that freezing bank accounts under Section 110 of the Customs Act must be supported by proper adjudication and determination of liability. It emphasized the need for statutory provisions and fair procedures, highlighting that indefinite seizure without due process violates legal standards. The court directed the respondent to release the petitioners' bank accounts within one month unless justified by a subsequent order, concluding that such action cannot be arbitrary or indefinite. Case-Laws Customs Thu, 07 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47967