https://www.taxtmi.com/acts?id=993 Provisional attachment of property may be ordered during the pendency of customs duty proceedings where the proper officer considers it necessary to protect the interests of revenue. The order requires prior approval of the Principal Commissioner or Commissioner of Customs and must be made in writing in accordance with the prescribed rules. The attachment ordinarily ceases after six months, though the period may be extended for recorded reasons, subject to a maximum total extension of two years, with settlement proceedings time excluded in specified cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 15:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=993 Provisional attachment of property may be ordered during the pendency of customs duty proceedings where the proper officer considers it necessary to protect the interests of revenue. The order requires prior approval of the Principal Commissioner or Commissioner of Customs and must be made in writing in accordance with the prescribed rules. The attachment ordinarily ceases after six months, though the period may be extended for recorded reasons, subject to a maximum total extension of two years, with settlement proceedings time excluded in specified cases. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=993