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 instructed its field offices to avoid a mechanical approach when attaching bank accounts in customs violation cases. This directive emphasizes the need for a more considered evaluation before taking such actions. The CBIC's guidance is aimed at ensuring that attachments are only made when truly necessary and based on a detailed assessment of each case, rather than applying a uniform procedure that might lead to unjust outcomes. This policy adjustment is intended to balance enforcement with fairness, preventing undue hardship on individuals and businesses involved in customs-related matters.