2020 (2) TMI 1332 - HC - Customs

Time sought to place on record the decisions in support of the contention that a contemplated show cause is a proceeding under the Section 110(5) of the Act - HELD THAT - Stand over to 12 March 2020. To be listed at the bottom of the admission board.

Summary

The Bombay High Court heard a case where the Respondents relied on Section 110(5) of the Customs Act, 1962, which allows the provisional attachment of a bank account during proceedings under the Act. The Respondents requested time to provide decisions supporting their argument that a show cause notice constitutes a proceeding under this section. The case was adjourned to 12 March 2020.