Manner of Provisional Attachment of Property

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....ommissioner as the case may be] of Customs or the ^2[Principal Commissioner or Commissioner as the case may be] of Central Excise having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account. (2) On receipt of the order referred to in sub-rule (1), the ^1A[Principal Commissioner or Commissioner as ....

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....er or Commissioner as the case may be] of Customs or the ^2A[Principal Commissioner or Commissioner as the case may be] of Central Excise, as the case may be, and also to the Settlement Commission.     *************** NOTES:- 1. Substituted vide Notification No. 56/2014-Customs (N.T.) dated 06-08-2014 before it was read as, "Commissioner"  1A.  ....