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of <h1>Customs Act Section 28BA: Property Attachment to Protect Revenue During Proceedings, Extendable Up to Two Years with Approval.</h1> Section 28BA of the Customs Act, 1962, allows a proper officer to provisionally attach property to protect revenue during proceedings under specified sections, with prior approval from the Principal Commissioner or Commissioner of Customs. This attachment is valid for six months, but the Chief Commissioner can extend it up to two years. If a settlement application is filed, the period from application to the order is excluded from this time frame. The section ensures that revenue interests are safeguarded while allowing for due process and potential settlement.
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