9911796707
TMI Blog2025 (2) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner - certain parts of CNG kits in 2017 - subsequant withdrawal of the exemption - HELD THAT:- This Court holds the view that the Customs Department ought to take a decision as to whether there is adequate material before it or not and if they wish to issue a show cause notice the same sought to be done at the earliest. Therefore, the Department is directed to complete the investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent Through: Mr. Aditya Singla, SSC, CBIC with Officer Mr. Rahul Jain, Mr. Ritwik Saha & Mr. Umang Mishra, Advs. (M: 9958846148) ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India challenging the provisional attachment order of the bank account of the Petitioner vide order dated 13th February, 2025. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed vide letter dated 24th January, 2023. However, one year after the said closure, another summons was issued on 6th February, 2024 and the said investigation is still not concluded. 5. The allegation of Ms. Manish, ld. Counsel for the Petitioner, is that the Petitioner is subjected to unnecessary harassment through repeated summons and unwarranted arrests and bank account attachments, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion that the Department must refrain from repeatedly resorting to coercive measures during the investigation on the ground of non-cooperation, while simultaneously deferring the initiation of adjudication proceedings. Such conduct of deferring closure of investigation coupled with coercive measures not only upsets businesses but also imposes unwarranted hardship on Promoters and Directors, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meantime, since the demand, which is yet to be computed, seems to be only in the range of Rs. 30 crores and considering the amount of business that the Petitioner is doing, it is directed that the Petitioner shall deposit a sum of Rs. 3 crores as an ad hoc deposit with the Department within a week. The HSBC bank accounts shall be defrozen immediately to enable the Petitioner to deposit within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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