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of <h1>Finance Bill 2012 proposes changes to Customs Act, extending provisional property attachment to safeguard revenue under section 28BA.</h1> Clause 117 of the Finance Bill, 2012, proposes amendments to section 28BA of the Customs Act. It involves substituting references to include section 28AAA alongside section 28B, thereby extending the scope of provisional property attachment to protect revenue. The amendment aims to ensure that provisions related to provisional attachment apply to the newly proposed section 28AAA. This change will become effective upon the President's assent to the Bill.
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