{"id":76527,"date":"2026-09-02T08:30:15","date_gmt":"2026-09-02T08:30:15","guid":{"rendered":""},"modified":"2026-09-02T08:30:15","modified_gmt":"2026-09-02T08:30:15","slug":"statutory-limits-on-customs-bank-account-attachments-bar-continued-debit-freezes-after-investigation-adjudication-and-expiry-of-permitted-duration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76527","title":{"rendered":"Statutory limits on customs bank-account attachments bar continued debit freezes after investigation, adjudication, and expiry of permitted duration."},"content":{"rendered":"<p>Statutory limits on customs bank-account attachments bar continued debit freezes after investigation, adjudication, and expiry of permitted duration.<br \/>Case-Laws<br \/>GST<br \/>Section 110(5) limits provisional attachment of bank accounts under customs law to six months, with one recorded-reasons extension of up to six months. A debit freeze continuing beyond one year, after investigation culminates in adjudication, lacks statutory support. Where an appeal against the adjudication order is filed with the mandatory pre-deposit, continued freezing is coercive and unlawful; the affected bank accounts must be defreezed.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103343\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory limits on customs bank-account attachments bar continued debit freezes after investigation, adjudication, and expiry of permitted duration.Case-LawsGSTSection 110(5) limits provisional attachment of bank accounts under customs law to six mont&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76527","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76527"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76527\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}