Seizure of offending goods

Provisional attachment of bank accounts requires documented necessity to protect revenue and procedural safeguards before enforcement.

Seizure powers permit detention of goods, documents, or non removal orders where confiscation is reasonably suspected; show cause notices must be issued within a prescribed period subject to limited written extensions. Perishable or hazardous goods may be promptly disposed of under a prescribed procedure. Provisional attachment of bank accounts requires a recorded opinion that attachment is necessary to protect revenue or prevent smuggling, written Commissioner approval, due diligence on available evidence, notice to bank and account holder, time limited orders with possible extension only after hearing and reasons, and communications bearing the prescribed document identifier.