https://www.taxtmi.com/caselaws?id=48301 The court found that the freezing of the petitioner's bank account by customs authorities without formal notice or order was unauthorized and restrictive. It noted the lack of legal basis for the actions taken, emphasizing the necessity of adhering to legal procedures and justifying such drastic measures. The court directed the petitioner to provide an undertaking regarding property instead of continuing to freeze the account, balancing the need for security with individual rights and highlighting the importance of due process in such cases. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48301 The court found that the freezing of the petitioner's bank account by customs authorities without formal notice or order was unauthorized and restrictive. It noted the lack of legal basis for the actions taken, emphasizing the necessity of adhering to legal procedures and justifying such drastic measures. The court directed the petitioner to provide an undertaking regarding property instead of continuing to freeze the account, balancing the need for security with individual rights and highlighting the importance of due process in such cases. Case-Laws Customs Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48301