Customs Act 1962
Levy of, and Exemption from,
Customs Duties
Section 28BA.
Provisional attachment to
protect revenue in certain cases
(1) Where, during the pendency of any proceeding under section
28 1[or
section 28AAA or section 28B]
[helldodold[or
section 28B]helldod] , the
proper officer
is of the opinion that for the purpose of
protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the
3[Principal Commissioner of Customs or
Commissioner of Customs]
[helldodold[Commissioner of Customs]helldod], by order in writing, attach
provisionally any property belonging to the person on whom notice is served under
2[sub-section (1) or sub-section (4) of
section 28]
[helldodold[sub-section
(1) of section 28]helldod]
1[or sub-section (3) of
section 28AAA or
sub-section (2) of section 28B]
[helldodold[or sub-section (2) of
section 28B]helldod], as the case
may be, in accordance with the rules made in this behalf under
section 142.
(2) Every such provisional attachment shall cease to have effect after the
expiry of a period of six months from the date of the order made under subsection
(1):
Provided that the
3[Principal Chief Commissioner of Customs or
Chief Commissioner of Customs]
[helldodold[Chief Commissioner of
Customs]helldod] may, for reasons to be
recorded in writing, extend the aforesaid period by such further period or periods
as he thinks fit, so, however, that the total period of extension shall not in any
case exceed two years:
Provided further
that where an application for settlement of case under
section 127B is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an
order under sub-section (1) of section 127C is made shall be excluded from the period specified in the preceding proviso.
1.
Substituted Vide
Section 123 of the Finance Act 2012
2.
Substituted Vide Chapter IV of
Finance bill 2013
3. Substituted
Vide
Section 78 of the Finance Act 2014