2026 (9) TMI 1775

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 maintained by the petitioner with the fourth respondent, Indian Overseas Bank, Chennai, which was frozen at the instance of respondents 1 to 3 by order dated 07.02.2025 under Section 110(5) of the Customs Act, 1962. The petitioner has also sought a direction to the respondents to consider his representations, including the latest representation dated 02.04.2026, and to furnish a copy of the order dated 07.02.2025. 2. The Directorate of Revenue Intelligence initiated an investigation in connection with the seizure of an import consignment in the name of M/s. Agilam Exim, Chennai. The customs clearance of the consignment was handled by the husband of the importer. During the investigation, the Department allegedly found Indian-made cigar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re, even assuming that the attachment was validly extended in accordance with the proviso to Section 110(5), the attachment could not continue beyond the maximum period of twelve months from the date of the original order. 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, respondents 1 to 3 no longer have jurisdiction to consider the petitioner's request for defreezing the account. According to the respondents, the petitioner has to approach the adjudicating authority. 9. The said contention cannot be accepted. The provisional attachment of the petitioner's bank account was made at the instance of respondents 1 to 3 under Sec....