CIRCULARS/INSTRUCTIONS
| S.No. | Circular/Instruction No. | Subject |
| 1. | Instruction No. 19/2024-Customs Dated 22/07/2024 | Provisional attachment of bank account(s) - Section 110 (5) of Customs Act, 1962 reg. |
CASE LAW
|
Particulars |
One liner |
|
2025(04)LCX0267 Bombay High Court Navkar Gold |
Provisional bank account attachments u/s 110(5) of the Customs Act lapse after one year and cannot be extended under Section 110A |
|
2025(03)LCX0391 Delhi High Court Mohd Sajid |
Show cause notice issued in respect of seizure of goods was within the statutory six-month period in view of section 110(5) of Customs Act, hence valid |