Freezing bank account not akin to seizure of currency; assessee can't ask for its de-freezing under

Excise & Customs : Though 'goods' defined under Customs section 2(22) includes currency, however, freezing of bank account cannot amount to seizure of currency/goods and hence, assessee cannot seek defreezing of bank account under section 110, if no notice is issued within 6 months of such freezing