2021 (4) TMI 1360 - HC - Customs

Attachment of Bank Account - violation of order of this court - Recovery of demand raised on account of the issue which is now pending with the Adjudicating Authority in pursuance of the remand order passed by the Tribunal - HELD THAT - The attachment of the bank account clearly violates the interim order granted by the Hon'ble Division Bench of this Court, therefore, the respondent are directed to raise the attachment forthwith. The learned senior standing counsel appearing for the respondent/ Revenue shall report the raising of the attachment on the next date of hearing - Post the matter on 29.04.2021.

Summary

Issues: Violation of interim order regarding attachment of bank account

Analysis:
The case involved a situation where the respondent, despite an interim order from the Hon'ble Division Bench of the Court directing them not to take coercive steps for recovery of demand, proceeded to attach the appellant's bank account. The appellant's counsel brought this violation to the Court's attention. The respondent's counsel claimed that they had informed the respondent about the interim order and assured that the attachment was kept in abeyance. However, the Court found the attachment to be a clear violation of the interim order and directed the respondent to lift the attachment immediately. The respondent's counsel was instructed to report the lifting of the attachment on the next hearing date, which was set for 29.04.2021.

The judgment highlighted the importance of following court orders and respecting the interim directions issued by the Court. It emphasized that any action taken in violation of a court order, even if claimed to be in abeyance, would be considered a breach. The Court's decision to direct the respondent to raise the attachment immediately showcased the seriousness with which such violations are viewed and the need for strict compliance with court orders. The case served as a reminder of the legal consequences of disregarding judicial directives and the significance of upholding the sanctity of court orders in legal proceedings.