https://www.taxtmi.com/acts?id=2843 Provisional attachment of property under the Customs (Settlement of Cases) Rules, 2007 follows an order of the Settlement Commission under section 127D(1). The Commission sends the attachment order to the jurisdictional Principal Commissioner or Commissioner of Customs or Central Excise, who may authorise a subordinate officer not below the rank of Assistant Commissioner to attach the property. The authorised officer must prepare an inventory describing immovable property or identifying where movable property is kept, give a copy to the applicant or custodian, and send copies to the jurisdictional Commissioner and the Settlement Commission. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 11 Jul 2026 11:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2843 Provisional attachment of property under the Customs (Settlement of Cases) Rules, 2007 follows an order of the Settlement Commission under section 127D(1). The Commission sends the attachment order to the jurisdictional Principal Commissioner or Commissioner of Customs or Central Excise, who may authorise a subordinate officer not below the rank of Assistant Commissioner to attach the property. The authorised officer must prepare an inventory describing immovable property or identifying where movable property is kept, give a copy to the applicant or custodian, and send copies to the jurisdictional Commissioner and the Settlement Commission. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2843