26 Jul CBIC Instruction on Provisional Attachment of Bank Accounts under Section 110(5) | July 2024
CBIC issued Instruction No. 19/2024-Customs on July 22, 2024, detailing guidelines for the provisional attachment of bank accounts under Section 110(5) of the Customs Act, 1962. The instruction emphasizes due diligence and procedural requirements to protect revenue interests and prevent smuggling. Read the full instruction...