- (1.) M/s. M.Z. Handicrafts, a private firm engaged in the activity of manufacturing, export and local supply of Brass Artwares and Abdul Rahman as its proprietor have filed this petition for quashing the order dated 5 June 2014 passed by the Directorate of Revenue Intelligence by which the Manager of ICICI Bank Limited has been directed not to allow any withdrawal from Account No. 019005500238 in the name of petitioner No. 1. It has also been stated in the aforesaid order petition that the said action taken by the Directorate of Revenue Intelligence may be treated as action under Section 110 of the Customs Act, 19621 and information/documents called for, and required to be submitted under Section 108 of the Act may be provided to the office by 18 June 2014. Further relief that has been sought in this petition is that the respondents may forthwith de-freeze the current account of the petitioner and permit the petitioner to operate it.
(2.) It is stated that summons dated 6 June 2014 was issued to the petitioner under Section 108 of the Act by the Directorate of Revenue Intelligence, mentioning therein that the attendance of petitioner No. 2 was required for giving evidence and producing the documents mentioned in the summons in respect of the enquires being conducted in connection with exports of petitioner No. 1. Petitioner No. 2 was directed to appear before the Senior Intelligence Officer on 26 June 2014. The said petitioner authorized one Seemab Qayyum to appear before the Senior Intelligence Officer on the date fixed and a short reply was also submitted. Thereafter, summons dated 26 June 2014 was issued by the Senior Intelligence Officer requiring petitioner No. 2 to appear on 15 July 2017 for giving evidence and producing documents in respect of the enquiry being conducted.
(3.) It is stated that the petitioners had on 27 August 2014 sent through speed post, the documents mentioned in the summons/notice dated 26 June 2014. An additional reply dated 27 August 2014 was sent. A prayer was made to issue directions to the Bank to allow the operation of the current account as the petitioner was suffering because of the order dated 5 June 2014 for keeping on hold any withdrawal from the account. The petitioners allege that in spite of repeated request made by them, no order has been passed for withdrawing the order dated 5 June 2014.;