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of <h1>Provisional Property Attachment Under Customs Act: Section 28BA Explained; Duration, Approval Process, and Settlement Implications</h1> Section 28BA of the Customs Act allows for the provisional attachment of property to protect revenue during proceedings under sections 28 or 28B. A proper officer, with the Commissioner's approval, can attach property of the person served notice under these sections. This attachment is valid for six months, but the Chief Commissioner may extend it up to two years. If an application for settlement is made under section 127B, the period from the application date to the order under section 127C is excluded from the attachment period.
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