Lawgist28BAProvisional attachment to protect revenue in certain cases
1[28BA. Provisional attachment to protect revenue in certain cases.--(1) Where, during the pendency of any proceeding under section 28 2 [or section 28AAA or section 28B], the proper officer is of 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], by by order in writing, attach provisionally any property belonging to the person on whom notice is served under 4 [sub-section (1) or sub-section (4) of section 28] 5 [or sub-section (3) of section 28AAA or sub-section (2) of section 28B], 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 sub-section (1):
Provided that the 6[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] 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.]
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1. Ins. by Act 29 of 2006, s. 23 (w.e.f. 13-7-2006).
2. Subs. by Act 23 of 2012, s. 123, for "or section 28B" (w.e.f. 28-5-2012).
3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-08-2014).
4. Subs. by Act 17 of 2013, s. 67, for "sub-section (1) of section 28" ( w.e.f. 10-5-2013).
5. Subs. by Act 23 of 2012, s. 123, for "or sub-section (2) of section 28B" (w.e.f. 28-5-2012).
6. Subs. by Act 25 of 2014, section 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014)
- 12 Dutiable goods
- 13 Duty on pilfered goods
- 14 Valuation of goods
- 15 Date for determination of rate of duty and tariff valuation of imported goods
- 16 Date for determination of rate of duty and tariff valuation of export goods
- 17 Assessment of duty
- 18 Provisional assessment of duty
- 19 Determination of duty where goods consist of articles liable to different rates of duty
- 20 Re-importation of goods
- 21 Goods derelict, wreck, etc
- 22 Abatement of duty on damaged or deteriorated goods
- 23 Remission of duty on lost, destroyed or abandoned goods
- 24 Power to make rules for denaturing or mutilation of goods
- 25 Power to grant exemption from duty
- 25A Inward processing of goods
- 25B Outward processing of goods
- 26 Refund of export duty in certain cases
- 26A Refund of import duty in certain cases
- 27 Claim for refund of duty
- 27A Interest on delayed refunds
- 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- 28A Power not to recover duties not levied or short-levied as a result of general practice
- 28AA Interest on delayed payment of duty
- 28AAA Recovery of duties in certain cases
- 28B Duties collected from the buyer to be deposited with the Central Government
- 28BA Provisional attachment to protect revenue in certain cases
