Account Freeze Cannot Exceed Customs Section 110(5) Period

Madras High Court held that provisional attachment of a bullion trader’s bank account under Section 110(5) of the Customs Act, 1962 cannot continue indefinitely and must comply with the prescribed time limits. The court ordered immediate defreezing due to statutory overreach.

The provision allows temporary restraint to secure potential dues, but continued freeze without adjudication violates property rights under Article 300A of the Constitution. The authority must initiate formal proceedings or release assets within stipulated timelines.

This safeguards against unjustified financial disruption. Legal practitioners should monitor attachment durations and seek judicial intervention where limits are breached.