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of <h1>Provisional Property Attachment Requires Copy to Principal Commissioner as per Section 127D; Inventory Must be Detailed and Shared.</h1> When the Settlement Commission orders the provisional attachment of property under section 127D, it must send a copy of the order to the relevant Principal Commissioner or Commissioner of Customs or Central Excise. This Commissioner may then authorize an officer, not below the rank of Assistant Commissioner, to attach the applicant's property. The authorized officer must prepare an inventory detailing the property, including its description and location, and provide a copy to the applicant or custodian. Copies of this inventory are also sent to the relevant Commissioner and the Settlement Commission.
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