2020 (9) TMI 562

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Senior Advocate a/w. Mr. J. B. Mishra for Respondents ORDER P. C. Heard Mr. Suryanarayanan Iyer, learned counsel for the petitioner and Mr. Jetly, learned senior counsel for the respondents. 2. By filing this petition under Articles 226 / 227 of the Constitution of India, petitioner seeks a direction to the respondents to unfreeze its bank account bearing Current Account No.37846915300 with S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent revenue. Summons were issued to the petitioner to explain the relationship with the exporter M/s. Maa Durga Impex and the bank transaction. 5. In view of the very fair submission made by Mr. Jetly that considering the legal position the bank account may be unfrozen, it may not be necessary for a detailed narration of facts and examination of the related legal issues. 6. Suffice it to say tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of powers under section 110(5) of the Customs Act, 1962 (briefly 'the Customs Act' hereinafter). We find that this provision was inserted in the Customs Act by the Finance (No.2) Act, 2019 with effect from 01.08.2019. Sub- section (5) of section 110 is extracted hereunder: "110. Seizure of goods, documents and things.- (1) to (4) ... (5) Where the proper officer, during any proceed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provision w.e.f. 01.08.2019. Prima-facie this provision may not be applicable to the case of the petitioner. Additionally, as per the condition mentioned in sub-section (5) of section 110, the initial period of freezing the bank account i.e., not exceeding six months has expired long back. That apart, even if as per the proviso such period was extended by the Principal Commissioner of Customs or C....