Elegant Exports vs. Commissioner Of Customs, Inland Container Depot & Ors.
Held
The Court held that the Customs Act does not contain any provision empowering authorities to freeze bank accounts pending investigation. Therefore, the freezing of accounts was unsustainable.
Facts
The Customs Authorities issued notices to the petitioners to investigate allegations of bogus addresses used for claiming IGST refunds. Subsequently, the petitioners' bank accounts were frozen.
Key Issues
Whether the Customs Authorities have the power to freeze bank accounts during an investigation, and if such action is permissible under the Customs Act.
Sections Cited
Section 121, Section 110
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~2 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI
Decided on: 24th April, 2019
+ W.P.(C) 2417/2019
M/S CAMRON EXPORTS ..... Petitioner versus
COMMISSIONER OF CUSTOMS INLAND
CONTAINER DEPOT & ORS. ..... Respondents
+ W.P.(C) 2523/2019
ELEGANT EXPORTS ..... Petitioner versus
COMMISSIONER OF CUSTOMS, INLAND
CONTAINER DEPOT & ORS. ..... Respondents
Present: Mr.Akhil Krishan Maggu & Mr.Rishab Nagar, Advocates for the Petitioners. Mr.Harpreet Singh, Sr.Std.Counsel with Ms.Suhani Mathur, Advocate for the Respondents.
CORAM: HON’BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE PRATEEK JALAN
S. RAVINDRA BHAT, J. (OPEN COURT)
%
Issue notice. Mr.Harpreet Singh, Senior Standing Counsel accepts notice.
The petitioner states that his bank accounts have been frozen [ICICI Bank Account No. 25005500904 & IndusInd Bank Account No.201002412697].
The facts are that the respondent/Customs Authorities issued notices on 06.02.2019, to enquire into allegations of bogus addresses for the purposes of claiming IG
The judgment continues below.
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