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TMI Blog2013 (9) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority to freeze the bank account in the pending investigation. The words ‘smuggled goods’ were used in Section 121 of the Central Excise Act of 1944 and the Rules made thereunder, the provision relating to the smuggled goods shall be deemed to be in reference to the excisable goods and, therefore, there was no ambiguity in interpreting Section 121 that it applies also in case of excisable goods - Sections 122 and 122A of the Customs Act require the adjudication and the procedure for the adjudication relating to the confiscations and the penalties - The adjudication had not been done but the authorities have proceeded to prevent the operation of the bank account, in this regard. However, the authorities were free to take appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nks of the petitioners not to allow any operation through the said accounts. While assailing the aforesaid action learned Advocate appearing for the petitioners, submits that there is no power conferred upon the authorities to pass an interim order of attachment of the bank accounts pending investigation. In support of the aforesaid contention, the reliance is placed upon the unreported judgment of this Court in case of Shakuntala Singh versus Additional Director of Revenue Intelligence, Kolkata Zonal Unit Ors. (W.P. No. 677 of 2012) and the judgment of the Allahabad High Court in the case of Raghuram Grah Private Limited versus Commissioner of Central Exercise of Service Tax; reported in 2005(186) Excise Law Times 50 (Allhabad). Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be confiscated by invocation of the provisions contained in Section 121 of the Customs Act of 1962. Although the words smuggled goods are used in Section 121 of the Central Excise Act of 1944 and the Rules made thereunder, the provision relating to the smuggled goods shall be deemed to be in reference to the excisable goods and, therefore, there is no ambiguity in interpreting Section 121 that it applies also in case of excisable goods. Sections 122 and 122A of the Customs Act require the adjudication and the procedure for the adjudication relating to the confiscations and the penalties. Admittedly, the adjudication has not been done but the authorities have proceeded to prevent the operation of the bank account, in this regard. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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