Provisional attachment to protect revenue in certain cases

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....rpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the ^6[Principal Commissioner of Customs or Commissioner of Customs], by order in writing, attach provisionally any property belonging to the person on whom notice is served under ^4[sub-section (1) or sub-section (4) of section 28] ^3[or sub-section (3) of section 28AAA or sub-sectio....

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....the date on which an order under sub-section (1) of section 127C is made shall be excluded from the period specified in the preceding proviso.]     *************** NOTES:- 1. Inserted vide Section 23 of the Taxation Laws (Amendment) Act, 2006 2.  Substituted vide Section 123 of the Finance Act, 2012 w.e.f. 28-05-2012 before it was read as, ....