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of <h1>New Guidelines for Provisional Bank Account Attachment Under Customs Act Section 110(5) Stress Due Diligence and Documentation.</h1> The circular outlines the procedure for the provisional attachment of bank accounts under Section 110(5) of the Customs Act, 1962, emphasizing the need for due diligence and proper documentation. The proper officer must form a justified opinion, approved by the Principal Commissioner, to attach an account for up to six months, extendable for another six months. The attachment order must be communicated to both the bank and account holder. The decision should be based on protecting revenue interests or preventing smuggling, with reasons documented. The process should ensure timely investigation and adjudication to recover dues efficiently.
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