S B INTERNATIONAL Vs. ASSISTANT DIRECTOR

JUDGEMENT

(1.) The present petition has been filed by Shri Premji Bhanushali, who carries on his business, inter alia, under the name and style of a sole proprietorship concern, S. B. International. The petitioner impugns a letter dated 14.11.2017 (hereafter "the impugned communication") issued by the Assistant Director, Directorate of Revenue Intelligence (DRI) calling upon respondent no.4 (AXIS Bank) to freeze the petitioner's current account (account bearing no.915020000095184) maintained with the AXIS Bank.

(2.) The DRI has issued the impugned communication as it is suspected that the petitioner is connected/involved in illegal import of tyres which are being investigated.

(3.) The petitioner claims that the impugned communication is without the authority of law as no order has been passed under the Customs Act, 1962 (hereafter "the Customs Act").