IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ***** CWP No.152 of 2008 Date of decision : 15.3.2010 Parminder Singh .....Petitioner Vs. Joint Director, Directorate of Revenue Intelligence, Ludhiana and others .....Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:-Mr.Pankaj Jain, Advocate, counsel for petitioner Mr.Kamal Sehgal, Advocate, counsel for respondents No.1 and 2 --- ORDER: 1. This petition seeks direction for releasing restraint on the Saving Bank Account of the petitioner and also direction for permitting operation of the said account. 2. The case of the petitioner is that he received a gift from his grand-father and he made deposit in the bank. Respondent No.3 vide letter dated 14.2.2007 addressed to the bank stated that the account should be frozen, pending enquiry which was being conducted under the Customs Act, 1962. 3. Objection of the writ petitioner is that petitioner is not a person searched under Section 100/101 of the Act. Instead, the petitioner has disclosed this amount in his income tax return and there is no allegation that the amount is liable to confiscation and in such circumstances action of Custom Authorities is without jurisdiction. 4. In the reply filed, stand taken on behalf of the respondents is that father of the petitioner was exporting sub-standard goods to Russia and in that connection received remittance from abroad in cash. Enquiry was being conducted on this allegation. The petitioner filed replication denying the allegation that the amount available with the petitioner, had any connection with the remittance received by his father. According to the petitioner the amount has been received from his grand-father, who had nothing to do with the transaction of export or the remittance. 5. Learned counsel for Revenue states that during pendency of this petition, a show cause notice was issued on 29.12.2008 and decision in the matter of the said show cause notice is going to be taken within next three months. 6. In view of stand of the respondents, we do not consider it necessary to go into the merits of the controversy at this stage. The Department may consider the view point of the petitioner that the amount in the bank account has no connection with the proceedings in question and if this fact is found to be correct, appropriate order may be passed by the respondent. 7. The petition is disposed of accordingly. (ADARSH KUMAR GOEL) JUDGE March 15, 2010 (ALOK SINGH) akm JUDGE