https://www.taxtmi.com/acts?id=938 Provisional attachment allows Central Excise officers, with prior written approval of the Commissioner/Principal Commissioner and under rules framed via the Customs Act, to provisionally attach property of persons facing specified enforcement proceedings to protect revenue; such attachments lapse after six months but may be extended by the Chief Commissioner for reasons recorded in writing subject to an overall maximum, with the period of pending settlement applications excluded from the extension calculation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 13:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=938 Provisional attachment allows Central Excise officers, with prior written approval of the Commissioner/Principal Commissioner and under rules framed via the Customs Act, to provisionally attach property of persons facing specified enforcement proceedings to protect revenue; such attachments lapse after six months but may be extended by the Chief Commissioner for reasons recorded in writing subject to an overall maximum, with the period of pending settlement applications excluded from the extension calculation. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=938