https://www.taxtmi.com/acts?id=36118 A customs officer, with prior written approval of the Commissioner of Customs, may provisionally attach property of a person against whom proceedings under section 28 or 28B are pending, under rules made under section 142. Such provisional attachment ceases after six months but the Chief Commissioner may extend the period for reasons recorded in writing, subject to an aggregate cap on extensions of two years; time during which a settlement application before the Settlement Commission is pending is excluded from the extension period calculation. en-us Wed, 27 Feb 2019 17:47:36 +0530 Wed, 27 Feb 2019 18:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36118 A customs officer, with prior written approval of the Commissioner of Customs, may provisionally attach property of a person against whom proceedings under section 28 or 28B are pending, under rules made under section 142. Such provisional attachment ceases after six months but the Chief Commissioner may extend the period for reasons recorded in writing, subject to an aggregate cap on extensions of two years; time during which a settlement application before the Settlement Commission is pending is excluded from the extension period calculation. Act-Rules F. Acts / Amendment Acts Wed, 27 Feb 2019 17:47:36 +0530 https://www.taxtmi.com/acts?id=36118