9911796707
TMI Blog2023 (11) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... nsion as required under the first proviso to Section 110(5) of the Customs Act. Therefore by operation of law, provisional attachment has expired and same is required to be defreeze. It was incumbent upon the respondents and they were duty bound to respond to the letters for defreezing the bank account and more particularly since the period of 6 months had expired and there was no further extension - The respondents have failed in their duty by not defreezing the bank account after the expiry of 6 months, which they should have done suo-moto, but have failed to do so inspite of various letters written by the petitioner. Such inaction of the respondents have led to the present petition being filed before this Court. Not responding to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the petitioner to submit documents referred to in the summons namely purchase order, purchase invoices, GST details etc. (iii) On 28th November 2022, the respondents provisionally attached Bank Account No. 367100100000645 of the petitioner with Saraswat Cooperative Bank Ltd., Surat, Gujarat, copy of which was marked to the petitioner. (iv) During the period December 2022 to May 2023, the petitioner complied with the requisitions sought for by various summons by filing the documents called for. (v) On 26th April 2023, the petitioner requested the respondents to lift the provisional attachment of the above referred bank account on the ground that since the summons have been complied with and the business of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to do, he may, with the approval of the Principal Commissioner of Customs or Commissioner of Customs, by order in writing, provisionally attach any bank account for a period not exceeding six months: PROVIDED that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform such extension of time to the person whose bank account is provisionally attached, before the expiry of the period so specified. 7. The provisional attachment is dated 28th November 2022 and six months period expired on 28th May 2023. The petitioner vide various letters dated 1st July 2023, 25th September 2023 and 18th October 2023 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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