2023 (11) TMI 491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to issue a writ of mandamus or a writ in the 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 petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... November 2022 has already expired and there is no extension communicated to the petitioner 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 necessa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the respondents and they were duty bound to respond to the letters for defreezing the bank account and more particularly since the period of 6 months had expired and there was no further extension. The respondents have failed in their duty by not defreezing the bank account after the expiry of 6 months, which they should have done suo-moto, but have failed to do so inspite of various letters written by the petitioner. Such inaction of the respondents have led to the present petition being filed before this Court. Not responding to the reminders for defreezing the account after the expiry of the statutory period of 6 months would also be contrary to the policy of the Government of ease of doing business. 9. In the light of the above dis....