Provisional attachment of bank account u/s 110(5) of Customs ...

Bank account attachment requires officer's opinion, reasons, service, Commissioner's approval. 6 months max, extendable after hearing. Specify duration, address order. Release communication mandatory.

Circulars Customs

July 25, 2024

Provisional attachment of bank account u/s 110(5) of Customs Act, 1962 requires proper officer's opinion on necessity to protect revenue or prevent smuggling. Order must reflect reasons, be served on account holder, and approved by Commissioner. Initial attachment limited to six months, extendable by recorded reasons after hearing account holder. Order must specify duration, be addressed to bank and account holder. Release communication with DIN mandatory on expiry or if attachment no longer required. Diligent examination of case facts, live nexus to purpose, and expedited adjudication emphasized.

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Provisional attachment of bank account u/s 110(5) of Customs ...

Bank account attachment requires officer's opinion, reasons, service, Commissioner's approval. 6 months max, extendable after hearing. Specify duration, address order. Release communication mandatory.

Circulars Customs

July 25, 2024

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