Provisional attachment of property permitted during customs adjudication to protect revenue, subject to procedural safeguards and proportionality. Section 28BA permits provisional attachment of property during proceedings under Sections 28 or 28B after issuance of a Show Cause Notice. A proper officer must propose attachment to the Commissioner with stated grounds and sources; the Commissioner may serve a notice for submissions and, after hearing, approve or order attachment. Attachment should be proportional, aimed at protecting revenue in specified offences, subject to a monetary threshold, operationally effective for six months with limited extensions, and excludes personal-use property and other statutory exemptions.