High Court reviews respondents' lack of legal justification for detaining goods; jurisdiction over freezing bank accounts questioned.

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....Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not seized the goods but they have only detained the goods. On a query as to whether the department would have the powers to detain the goods in the facts of the present case, It is not pointed out any such provision which would empower the respondents in the facts of present case, to detain the goods. - HC....