2026 (9) TMI 166

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....der as common issues are involved. The petitioner in Writ Petition No. 449 of 2026 is a company of which the petitioner in Writ Petition No. 539 of 2026 is the director. In respect of the same transaction, the bank accounts of the petitioners are debit freezed. The personal account of the petitioner-Adesh V. Saple in Writ Petition No. 539 of 2026 was debit freezed sometime in 2020 whereas the account of the petitioner-company in Writ Petition No. 449 of 2026 was debit freezed on 26th May, 2020. 2. We refer to the facts in Writ Petition No. 449 of 2026 for convenience. By this petition filed under Article 226 of the Constitution of India, the petitioner seeks a direction to respondent Nos.1 and 2 to defreeze the petitioner's bank account ....

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....ys that the said appeal is pending. The petitioner also says that it had approached the CESTAT by way of an application for defreezing of the account, which came to be rejected on the ground that the Tribunal did not have jurisdiction to entertain the same. 6. It is the petitioner's case that despite conclusion of the investigation, issuance and adjudication of the show cause notice, now that even an appeal has been filed along with payment of the statutory pre-deposit, respondent No. 2 has failed and neglected to defreeze the said bank account. The petitioner addressed representations dated 2nd March, 2021 and 27th July, 2021 and a further representation dated 31st October, 2023 to respondent No. 2, requesting defreezing of the account ....

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....no dispute that the account of the petitioner was placed under debit freeze on 26th May, 2020. This was in view of the investigation that was pending. During any proceedings under the Act, the power to debit freeze is provided in Section 110(5) of the Customs Act, 1962, which reads thus:- 110(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 Customs, by order in writing provisionally attach any bank account for a period not exceeding six months. PROVIDED that the Principal Commissioner of Custo....