JUDGMENT :

UJJAL BHUYAN, J.

1. Heard Mr. Pathak, learned counsel for the petitioners and Mr. Jetly, learned senior counsel assisted by Mr. Mishra, learned counsel for the respondents.

2. Challenge made in this writ petition is primarily to the letter dated 08.05.2019 issued by the Directorate of Revenue Intelligence, Kolkata Zonal Unit (respondent No. 2) to the General Manager, Kotak Mahindra Bank Limited, Malad (East) Mumbai (respondent no. 3) requesting debit-freeze of one account of the petitioners.

3. A perusal of the letter dated 08.05.2019 would go to show that there was an ongoing investigation undertaken by the Directorate of Revenue Intelligence in respect of import of precious and semi-precious stones from Kolkata. In the course of the investigation, it was found that petitioners had opened an account in the bank of respondent No. 3 bearing Account No. 2812920972. Respondent No. 3 was requested to keep the said account under debit-freeze mentioning that the letter was issued in terms of section 110 of the Customs Act, 1962.

3.1 Following the above provisional attachment, three other bank accounts of the petitioners with respondent No. 3 were frozen with effect from 15.05.2019