Provisional attachment powers allow excise officers to attach property to protect revenue during ongoing proceedings. A new power permits a Central Excise Officer, with prior Commissioner approval, to provisionally attach any property of a person against whom notice under the specified excise proceedings has been served, following rules under the Customs Act. Provisional attachments expire after six months but the Chief Commissioner may extend the period for reasons recorded in writing, with total extensions not to exceed two years; time during any settlement application pending before the Settlement Commission is excluded from the extension period.
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 powers allow excise officers to attach property to protect revenue during ongoing proceedings.
A new power permits a Central Excise Officer, with prior Commissioner approval, to provisionally attach any property of a person against whom notice under the specified excise proceedings has been served, following rules under the Customs Act. Provisional attachments expire after six months but the Chief Commissioner may extend the period for reasons recorded in writing, with total extensions not to exceed two years; time during any settlement application pending before the Settlement Commission is excluded from the extension period.
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