1999 (7) TMI 76

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....eputy Director, to the Manager, Bank of America, Barakhamba Road, New Delhi. 2.The substance of the said communication as concerns  the writ petitioner causes a practical total freezing of Account No. 124204 held by the writ petitioner in the Calcutta Branch of the said Bank situated at 8, India Exchange Place, within the local limits of the original jurisdiction of this Court. 3.The wr....

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....e given under Section 124 within six months and in case of default, the seizure is lifted. 8Under the third sub-section of that section, however, seizure is also permitted of documents and things which might be relevant to proceedings under the Customs Act. This sub-section deals with collection of evidence by seizure. 9The impugned notice is extremely cursory. Why the investigation is going....

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....to impose orders of seizure, ordinary citizens also have a right to know why their accounts or goods are being seized. The matter should not be left vague or capable of double interpretation later on. Although full reasons for belief need not be spelt out, yet imputations of illegality, if any and invocation of sub-section (1) must specifically be made in the notice, if not by mention of sub-secti....