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of <h1>Guidelines for Provisional Attachment u/s 28BA of Customs Act: Protecting Revenue During Duty Evasion Cases.</h1> The circular outlines guidelines for implementing Section 28BA of the Customs Act, 1962, which allows for the provisional attachment of property to protect revenue interests during proceedings under Sections 28 or 28B. Provisional attachment can only be initiated after issuing a Show Cause Notice and requires approval from the Commissioner of Customs. The attachment is limited to cases involving duty evasion or fraudulent claims exceeding Rs. 25 lakhs and is valid for six months, extendable up to two years. Personal property is generally exempt, and attachments should not disrupt business operations. The guidelines emphasize careful justification and caution in exercising attachment powers.
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