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MANINDRA MOHAN SHRIVASTAVA, ASHUTOSH KUMAR
Paras Gems And Jewellers – Appellant
Versus
Commissioner Of Customs (Preventive), Jodhpur – Respondent
JUDGMENT :
1. Heard.
2. This petition seeks to assail and challenge the legality and validity of the action of the respondents in freezing the bank account of the petitioner.
3. Necessary and relevant facts in brief for deciding the present petition are that the petitioner is a proprietorship firm carrying on the business of Bullion, but is not carrying out any export or import of goods outside India. On 13.03.2024, a search action under Section 110 of The Customs Act, 1962 (for short ‘the Act’) took place at the residential and business premises of the petitioner by the Departmental Officials. A summon, thereafter, came to be issued for making his appearance before Superintendent of Customs (Preventive), Jaipur on 13.03.2024 and 14.03.2024 at the stipulated time. The statements of the petitioner were also recorded under Section 108 of the Act. Again summons were issued to the brother of the petitioner on 15.03.2024 for tendering the statements before the Superintendent of Customs (Preventive) Jaipur on 22.03.2024 under Section 108 of the Act.
4. Thereafter, the petitioner did not receive/or communicate with any order. It is the case of the petitioner that later on, when the petitioner
The freezing of a bank account requires a written order based on tangible material, failing which the action is illegal.
The court emphasized the need for strict compliance with the statutory pre-conditions for the exercise of the power of provisional attachment under Section 110(5) of the Customs Act.
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
Strict compliance with the procedures and conditions mandated for provisional attachment under section 110(5) of the Customs Act, 1962 is necessary, and the provisional attachment cannot be continued....
Provisional attachment under Section 83 of GST Act invalid without proper officer forming and recording opinion, based on tangible material, that it is necessary for revenue protection prior to order....
(1) Freezing of Bank Account – If a statute provides for a thing to be done in a particular manner, then it has to be done in that manner alone and in no other manner failing which it would fall foul....
The main legal point established in the judgment is the requirement to follow the procedure laid down under Sec. 102 Cr.P.C and the need for sufficient evidence to support the freezing of a bank acco....
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
Provisional Attachment order - Section 79 of CGST Act, 2017 which provides for powers to proper officer to recover amount where amount payable by a person to government under the provisions of this a....
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