Provisional attachment of property requires jurisdictional communication, authorised seizure steps, and detailed inventory recording under settlement rules. Provisional attachment of property under the Customs (Settlement of Cases) Rules, 2007 follows an order of the Settlement Commission under section 127D(1). The Commission sends the attachment order to the jurisdictional Principal Commissioner or Commissioner of Customs or Central Excise, who may authorise a subordinate officer not below the rank of Assistant Commissioner to attach the property. The authorised officer must prepare an inventory describing immovable property or identifying where movable property is kept, give a copy to the applicant or custodian, and send copies to the jurisdictional Commissioner and the Settlement Commission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment of property requires jurisdictional communication, authorised seizure steps, and detailed inventory recording under settlement rules.
Provisional attachment of property under the Customs (Settlement of Cases) Rules, 2007 follows an order of the Settlement Commission under section 127D(1). The Commission sends the attachment order to the jurisdictional Principal Commissioner or Commissioner of Customs or Central Excise, who may authorise a subordinate officer not below the rank of Assistant Commissioner to attach the property. The authorised officer must prepare an inventory describing immovable property or identifying where movable property is kept, give a copy to the applicant or custodian, and send copies to the jurisdictional Commissioner and the Settlement Commission.
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