Multitek Engineers vs UOI
Attachment of bank accounts: Non-issuance of show cause notice for two years-Arbitrary use of available power, No seizure of any goods liable for confiscation, Continuation of attachment impermissible, Condition to furnish bank guarantee or security unsustainable, Respondents directed to raise attachment forthwith-A perusal of s.110 of the Customs Act 1962 showed that it did not expressly enable an investigating officer to attach a bank account. Even though the [LexDoc Id : 438609]
