9911796707
TMI Blog2019 (6) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India seeks vacating the attachment of Bank Accounts by the Respondents - Directorate of Bank Accounts Intelligence since 1 August 2018. This attachment of Bank Accounts has been done at the stage of investigation and even prior to the issue of a show cause notice. It is submitted that the same is contrary to the binding decisions of this Court in the case of Rajendra V. Shinde Vs. Union of India 2016 (332) ELT 669 an Rajuram Purohit Vs. Union of India (Writ Petition No.3270 of 2018 decided on 26 March 2018). It is submitted that this attachment of Bank Accounts causes prejudice as it is impossible to do business and earn livelihood. 3. The Respondents are not represented despite service. However, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, as the Respondent were of the view that there was an evasion of customs duty and the bills of entry were kept pending. Besides, the export consignment continued in the possession of the Respondent - DRI. Consequently, Respondent No.2 on 1st August, 2018, issued the impugned communication to the Petitioner's bankers restraining the Petitioner from operating its account with Respondent No.3 Bank. 6. The Revenue has now filed an affidavit of reply of Respondent No.2. In the affidavit, it has been brought on record that by a letter dated 8th November, 2018, a debit freeze with the Respondent No.3 is now restricted only to Rs. 1.04,765/lakhs under Section 110 read with Section 121 of the Act. Thus, the impugned communication dated 1st A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly submits a copy of the letter dated 8th August, 2018, modifying the impugned communication dated 1st August, 2018. The same is taken on record. 9. We find that, the issue raised herein stands concluded by the decision of this Court in Rajen Shinde (supra) and Rajaram Purohit (supra). In fact, in the case of Rajuram Purohit (supra), an identical submission as made before us by the Revenue, was made and after taking into account the submission, this Court has observed as under: "We have noticed in this case that mere allegations have resulted in a drastic action. There are allegations against the petitioner of having smuggled gold bars into India. It is alleged that by ostensibly carrying on air-conditioners' and television sets' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly, in Rajen Shinde (supra), the Court observed that notwithstanding the seriousness of the allegations made by the Revenue, the attachment of the Petitioner's bank account will bring to halt the Petitioner business. The Court did not disturb the attachment of the immovable properties pending adjudication. Similarly in this case, we are only quashing the impugned notice dated 1st August, 2018 as modified by letter dated 8th August, 2018. We are not disturbing any other seizure made under Section 110 of the Customs Act, 1962 to protect the interest of the Revenue. 11. In the above view, we quash and set aside the impugned notice dated 1st August, 2018 as modified by further communication dated 18th September, 2018 by the office of Res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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