2026 (9) TMI 1138

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.... 37046 of 2026 And W. M. P. Nos. 41563 & 41564 of 2026 - -<br>Customs<br>Hon&#39;ble Mr.Justice Hemant Chandangoudar For the Petitioner(s) : Mr.A.K.Jayaraj For the Respondent(s) : Ms.Pooja Jain Standing Counsel, for R1, Ms.M.Sheela Senior Standing Counsel, for R2, Mr.C.Mohan, Ms.A.Rexy Josephine Mary, M/s.King and Partridge, for R3 ORDER Ms.Pooja Jain, learned Standing Counsel, accepts....

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....l appearing for the petitioner and the learned Standing Counsel appearing for the respondents. 5. Though several grounds have been raised challenging the freezing of the bank account, it is sufficient to consider the statutory period prescribed under Section 110(5) of the Customs Act, 1962 (hereinafter "said Act"). 6. Section 110(5) of the said Act permits provisional attachment of a bank ac....

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....chment cannot be continued under Section 110(5) beyond the statutory period. 8. The respondents contend that, in the meantime, the adjudicating authority has issued a show cause notice under Section 124 of the Customs Act and, therefore, the respondents no longer have the authority to consider the petitioner's request for defreezing the account. According to the respondents, the petitioner has ....

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....Supreme Court in Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division-5, Civil Appeal No.9543 of 2025, decided on 14.08.2025. In that case, while considering the statutory scheme governing provisional attachment under Section 83 of the CGST Act, the Hon'ble Supreme Court emphasised that an attachment which has ceased to operate by efflux of the statutory ....