Provisional attachment of property safeguards customs revenue during pending duty proceedings, subject to approval and time limits. Provisional attachment of property may be ordered during the pendency of customs duty proceedings where the proper officer considers it necessary to protect the interests of revenue. The order requires prior approval of the Principal Commissioner or Commissioner of Customs and must be made in writing in accordance with the prescribed rules. The attachment ordinarily ceases after six months, though the period may be extended for recorded reasons, subject to a maximum total extension of two years, with settlement proceedings time excluded in specified cases.
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 safeguards customs revenue during pending duty proceedings, subject to approval and time limits.
Provisional attachment of property may be ordered during the pendency of customs duty proceedings where the proper officer considers it necessary to protect the interests of revenue. The order requires prior approval of the Principal Commissioner or Commissioner of Customs and must be made in writing in accordance with the prescribed rules. The attachment ordinarily ceases after six months, though the period may be extended for recorded reasons, subject to a maximum total extension of two years, with settlement proceedings time excluded in specified cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
