BHASKAR BHATTACHARYA, J.

( 1 ) BY this writ application the writ petitioner, an exporter, has challenged the authority of the respondent No. 3 to seize bank account opened by the petitioner for the purpose of realisation of drawback amount released by the customs authority.

( 2 ) ACCORDING to the petitioner, he maintains a Current Account being Current account number C. A - 000000066224 with respondent No. 4, the United Bank of India, Calcutta Branch (CD Customs Department) in which the customs authority releases the drawback amount payable to the petitioner. There is no dispute that such an account is opened by an exporter for the purpose of receiving drawback benefits and such account is called Custom Account. In such an account except monetary benefits received under drawback scheme, no other amount can be kept.

( 3 ) IN this writ application, the writ petitioner has alleged that in respect of 9 different transactions mentioned in paragraph 4 of the writ application, goods exported by the petitioners were duly received and accepted by the overseas buyers and there was no complaint from the overseas buyers with regard to those goods or transactions in any manner. It is further

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