https://www.taxtmi.com/caselaws?id=799748 Provisional freezing of a bank account under the Customs Act is limited to six months, with a further extension not exceeding six months only for recorded reasons and prior communication. The statutory maximum is therefore twelve months. Issuance of a show cause notice and pending adjudication do not extend or preserve an attachment after that period expires. Continued freezing thereafter lacks legal authority, and the attachment ceases by efflux of time. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799748 Provisional freezing of a bank account under the Customs Act is limited to six months, with a further extension not exceeding six months only for recorded reasons and prior communication. The statutory maximum is therefore twelve months. Issuance of a show cause notice and pending adjudication do not extend or preserve an attachment after that period expires. Continued freezing thereafter lacks legal authority, and the attachment ceases by efflux of time. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799748