9911796707
TMI Blog2018 (7) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... p S. Jetly ORDER PC The petitioner is aggrieved and dissatisfied with the fact that the imported goods have not only been seized but together with such seizure and before the law was set in motion, the bank accounts are also frozen. The grievance of the petitioner is that the bank accounts are with respondent Nos. 3, 4, 5, 6 and 7 bankers. 2 . The second respondent is the Directorate of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred in the Court of Sessions and the Court of Sessions has granted the relief claimed, namely, release on bail. 5. Then the petitioner prayed that the seized goods be released provisionally at least. A letter was issued on 13-2-2018 under which the petitioner was allowed to take away the seized goods but with some conditions. In the meanwhile, the petitioner's bank accounts have been attac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s while it is true that a provisional release order is passed but the goods are not released. The goods would not be released until the petitioner complies with the terms and conditions of the provisional release order. Therefore, the goods continue to be under seizure. If the goods are under seizure and merely because a provisional release order is passed, we do not see any justification for cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we direct that the attachment levied on the bank accounts be raised forthwith but without prejudice to the rights and contentions of the respondents to proceed and recover the duty allegedly evaded in accordance with law. We clarify that we have not exonerated the petitioner from any criminal liability nor have we expressed any opinion insofar as the merits of the provisional release order. All co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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