2021 (10) TMI 1268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lear. An order of provisional attachment ceases to be valid beyond 6 (six) months of such order being made provided, of course, its life has been extended in accordance with law at the end of six months to remain alive for a further period not exceeding 6 (six) months. The period of 1 (one) year has expired and, therefore, the order of provisional attachment, by operation of law, has ceased to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... However, the petitioner claims that the formal order of attachment was not served on it. A request was made to the petitioner s banker on 12th March 2020 for making available a copy of the order, to which the petitioner received a response that it may contact the Customs authorities directly for obtaining such order. 2. Be that as it may, it is not in dispute that an order of provisional attac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of course, its life has been extended in accordance with law at the end of six months to remain alive for a further period not exceeding 6 (six) months. The period of 1 (one) year has expired and, therefore, the order of provisional attachment, by operation of law, has ceased to be in operation. 5. In that view of the matter, we direct the Joint Commissioner of Customs, respondent no. 2, to imm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X