https://www.taxtmi.com/caselaws?id=799112 Section 110(5) of the Customs Act limits provisional bank-account attachment to six months, extendable once by a competent Commissioner in writing for up to a further six months, with communication before the original period expires. The maximum attachment period is therefore twelve months. A show cause notice under Section 124 or pending adjudication does not extend that limit. Once the maximum period expires, the attachment ceases by operation of law and cannot continue through administrative action. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799112 Section 110(5) of the Customs Act limits provisional bank-account attachment to six months, extendable once by a competent Commissioner in writing for up to a further six months, with communication before the original period expires. The maximum attachment period is therefore twelve months. A show cause notice under Section 124 or pending adjudication does not extend that limit. Once the maximum period expires, the attachment ceases by operation of law and cannot continue through administrative action. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799112