Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
28BA. Provisional attachment to protect revenue in certain cases
- Where, during the pendency of any proceeding under section 28, 28AAA or 28B, the proper officer is of the opinion that it is necessary, for protecting the interests of revenue, he may, with the previous approval of the Principal Commissioner/Commissioner of Customs, by order in writing, provisionally attach any property belonging to the person on whom a notice has been served under section 28(1)/(4), section 28AAA(3) or section 28B(2), as the case may be, in accordance with rules made under section 142.
- Every such provisional attachment ceases to have effect after six months from the date of the order. Proviso: the Principal Chief Commissioner/Chief Commissioner may, for recorded reasons, extend this period, but the total extension shall not exceed two years. Proviso: where an application for settlement under section 127B is made, the period from that application to the Settlement Commission’s order is excluded in computing this period.
