1999 (7) TMI 76

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..... Manager, Bank of America, Barakhamba Road, New Delhi. 2.The substance of the said communication as concerns the writ petitioner causes a practical total freezing of Account No. 124204 held by the writ petitioner in the Calcutta Branch of the said Bank situated at 8, India Exchange Place, within the local limits of the original jurisdiction of this Court. 3.The writ petition proceeds on the basis .....

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..... se of default, the seizure is lifted. 8Under the third sub-section of that section, however, seizure is also permitted of documents and things which might be relevant to proceedings under the Customs Act. This sub-section deals with collection of evidence by seizure. 9The impugned notice is extremely cursory. Why the investigation is going on in regard to the other three accounts is not discreni .....

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..... know why their accounts or goods are being seized. The matter should not be left vague or capable of double interpretation later on. Although full reasons for belief need not be spelt out, yet imputations of illegality, if any and invocation of sub-section (1) must specifically be made in the notice, if not by mention of sub-section (1), at least by mention of its substance. 12.As against this c .....

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