Don't attach bank accounts in customs violation cases in mechanical manner: CBIC to field offices
The Central Board of Indirect Taxes and Customs (CBIC) has said the power to attach bank accounts in customs violation cases should be exercised after careful examination of facts and not in a mechanical manner. In an instruction to field formations, the CBIC said in cases where bank accounts have been attached, the investigation and adjudication should be completed at the earliest.
Under the Customs Act, Principal Commissioner or Commissioner of Customs can order in writing about the attachment of bank accounts for up to six months in cases where it is in the interest of revenue or for preventing smuggling. Such attachments can be extended by another six months.
The CBIC instruction said the tax officer should exercise due diligence by thoroughly considering and examining the facts of the case, including examining the nature of offence, amount of revenue involved or value of smuggled goods before going ahead with attachment and record the same in file.
