2019 (11) TMI 391 - HC - Customs

Attachment of Petitioner s bank accounts - facts on which petitioner bank account is freezed, is not mentioned - allegation of evasion of Customs Duty - HELD THAT - The non-disclosure of facts which have led to the freezing of bank accounts of the Petitioner including the pertinent fact that he is accused of evasion of Customs Duty to the tune of ₹ 60 Crores and that he was arrested are extremely relevant and material. In view of the suppression of the relevant facts and circumstances by the Petitioner, we are not inclined to exercise the jurisdiction in this case - Petition dismissed.

Summary

Issues:
1. Exemption application
2. Writ petition seeking relief to quash bank account freeze directive

Exemption Application:
The High Court allowed the exemption application subject to all just exceptions, leading to the disposal of the application.

Writ Petition to Quash Bank Account Freeze Directive:
The petitioner filed a writ petition seeking relief to quash the directive issued by Respondent No.1 to freeze the petitioner's bank accounts. The petitioner alleged that the freezing was done without disclosing the background or reasons for such action. Respondent No.1 had issued the freeze directive due to an allegation of evasion of Customs Duty amounting to ?60 Crores against the petitioner. The petitioner challenged the authority of Respondent No.1 to freeze the accounts. The court emphasized that when invoking Article 226 of the Constitution, the petitioner must disclose all relevant facts. Since the petitioner failed to disclose crucial information, including the evasion allegation and arrest, the court declined to exercise jurisdiction. Consequently, the petition was dismissed.