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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Jurisdiction - power of Deputy Commissioner (Customs) to freeze ...

Case Laws     Customs

September 11, 2020

Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of the Customs Act, 1962 had come in operation. Moreover, as per the amendment also, the account cannot be frozen beyond the period of one year - Operation of account allowed - HC

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