2023 (11) TMI 491

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....nature of mandamus or any other appropriate writ, order, or direction, quashing and setting aside the Impugned Notice dated 28th November 2022 (Exhibit "D" hereto) issued by Respondent No. 2 under Section 110 (5) of the Customs Act, 1962 thereby provisionally attaching the bank account of the Petitioner with Respondent No. 7 Bank." 2. Brief facts in the present petition are as under :- (i) The petitioner is engaged in the business of import and export of readymade garments, fabrics, textile materials, dresses, sarees, etc. (ii) On 21st October 2022 and 28th November 2022, summons were served on the petitioner under Section 108 of the Customs Act, 1962 calling upon the petitioner to submit documents referred to in the summons namely p....

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....etitioner and, therefore, by virtue of sub-section (5) of Section 110 of the Customs Act and by operation of law, provisional attachment expires. 5. The respondents do not dispute that the period of six months from November 2022 had already expired and there is no further extension as required under proviso to Section 110 (5) of the Customs Act. 6. Section 110(5) reads as under :- "110. Seizure of goods, documents and things : - (1) to (4) ...... (5) Where the proper officer, during any proceedings under the Act, is of the opinion that for the purposes of protecting the interest of revenue or preventing smuggling, it is necessary so to do, he may, with the approval of the Principal Commissioner of Customs or Commissioner of Custom....