https://www.taxtmi.com/highlights?id=103343 Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed. en-us Wed, 02 Sep 2026 08:30:15 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103343 Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed. Highlights GST Wed, 02 Sep 2026 08:30:15 +0530 https://www.taxtmi.com/highlights?id=103343