https://www.taxtmi.com/caselaws?id=798942 Provisional attachment and debit freezes under Section 110(5) of the Customs Act require proceedings under the Act, prior approval from the competent Commissioner, and a written order based on an opinion that protection of revenue or prevention of smuggling necessitates the measure. Unapproved attachment orders and unsupported debit freezes do not satisfy these safeguards, while later written orders supported by competent approval and recorded reasons may remain effective. Extension of an attachment requires written reasons communicated before expiry and a pre-decisional hearing. A later hearing or fresh order during writ proceedings does not cure an extension issued without those requirements. Pending adjudication may continue, with fresh protective measures available only through statutory compliance. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798942 Provisional attachment and debit freezes under Section 110(5) of the Customs Act require proceedings under the Act, prior approval from the competent Commissioner, and a written order based on an opinion that protection of revenue or prevention of smuggling necessitates the measure. Unapproved attachment orders and unsupported debit freezes do not satisfy these safeguards, while later written orders supported by competent approval and recorded reasons may remain effective. Extension of an attachment requires written reasons communicated before expiry and a pre-decisional hearing. A later hearing or fresh order during writ proceedings does not cure an extension issued without those requirements. Pending adjudication may continue, with fresh protective measures available only through statutory compliance. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798942