https://www.taxtmi.com/caselaws?id=798546 Section 110(5) of the Customs Act limits freezing of a bank account to an initial six months, extendable by a further six months only on recorded reasons. Once the maximum twelve-month period expires, continued freezing is impermissible. Issuance of a show-cause notice under Section 124 does not independently authorise continuation of the freezing beyond that statutory period. The bank account must therefore be de-frozen after expiry of the maximum permissible period. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798546 Section 110(5) of the Customs Act limits freezing of a bank account to an initial six months, extendable by a further six months only on recorded reasons. Once the maximum twelve-month period expires, continued freezing is impermissible. Issuance of a show-cause notice under Section 124 does not independently authorise continuation of the freezing beyond that statutory period. The bank account must therefore be de-frozen after expiry of the maximum permissible period. Case-Laws Customs Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798546