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The investigation in the present case had been initiated and was being carried out under the provisions of CGST, Hence, freezing of the bank account by Deputy Commissioner (Customs) under the provisions of Customs Act, 1962 was not permissible.

Section 110(5) of the Customs Act, 1962 — Attachment of Bank Accounts – The petitioner challenged the order dated 4.6.2019, whereby, bank account of the petitioner company was frozen. The petitioner submitted that the investigation in the present case had been initiated and was being carried out under the provisions of CGST Act. Hence, freezing of the bank account by under the provisions of Customs Act, 1962 was not permissible. The respondent submitted that the impugned order has been passed by DC Customs, in view of the investigation initiated by Anti Evasion Wing of CGST Jaipur. The impugned order was passed before the amendment in Section 110(5) of the Customs Act, 1962 had come in operation. Moreover, as per the amendment also, the account cannot be frozen beyond the period of one year. Held that:- The Hon’ble High Court allowed the petition and quashed the impugned order dated 4.6.2019.