Provisional attachment procedure requires jurisdictional notice, authorised officer to inventory property, and service of that inventory. Provisional attachment requires the Settlement Commission to send its attachment order to the jurisdictional Commissioner of Central Excise or Service Tax where the applicant has property, residence, business or bank accounts; the Commissioner may authorise an officer not below Assistant Commissioner to attach property. The authorised officer must prepare an inventory identifying immovable property and locating movable property, hand a copy to the applicant or custodian, and transmit copies to the Commissioner and the Settlement Commission.