2025-VIL-400-MP-CU
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CUSTOMS High Court Cases

Customs - Provisional Attachment of bank accounts – Import of Sri Lankan-origin edible goods. During an investigation, the respondents found that one of the Certificates of Origin (COO) submitted by the petitioners was fake. Subsequently, the respondents issued intimation orders under Section 110(5) of the Customs Act, 1962 to provisionally attach the bank accounts of the petitioners – Petitioner’s case that the provisional attachment of bank accounts under Section 110(5) of the Customs Act, 1962 during the pendency of the investigation, and not during any "proceedings" under Sections 28, 28AAA or 28B of the Act – HELD - The provisional attachment under Section 110(5) of the Customs Act can only be done during the pendency of "proceedings" under Sections 28, 28AAA or 28B of the Act, which commence only after the issuance of a Show Cause Notice. In the present case, no such SCN had been issued and the matter was still at the investigation stage. Hence, the provisional attachment of the petitioners' bank accounts was without jurisdiction - The High Court relied on the interpretation of the term "proceedings" in light of the provisions of the Customs Act and the Circular issued by the Board, which specifically stated that provisional attachment can be initiated only after the issuance of a SCN under Sections 28, 28AAA or 28B - the remedy under Section 110A of the Customs Act, which provides for the provisional release of attached bank accounts, is only available during the pendency of the "proceedings" before the adjudicating authority and not during the investigation stage. Therefore, the writ petition is held to be maintainable as the petitioners did not have an alternative efficacious remedy available to them - the impugned intimation orders provisionally attaching the petitioners' bank accounts are quashed as the same were issued without jurisdiction. The respondents are directed to defreeze the petitioners' bank accounts – The writ petition is allowed
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