Customs Act, 1962 — Chapter XIVA: Settlement of Cases
127D. Power of Settlement Commission to order provisional attachment to protect revenue
- Where the Settlement Commission is of the opinion that, for protecting the interests of revenue, it is necessary to attach provisionally any property belonging to an applicant, it may, during the pendency of any proceeding before it, order such attachment.
- Every such provisional attachment ceases to have effect after two years from the date of the order, extendable by the Commission by such further period as it thinks fit, up to a total of two further years.
