TaxTMI 
TaxTMI 
Instructions regarding Section 28 BA of the Customs Act, 1962
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....ners of Customs All Commissioners of Customs & Central Excise. All Directorates-General/Directorates under CBEC. The Comptroller & Auditor General of India. Sir / Madam, Subject: - Instructions regarding Section 28 BA of the Customs Act, 1962. *** I am directed to refer to the Section 28 BA of the Customs Act, 1962 (hereinafter referred to as "the Act") inserted by the Taxation Laws (Amendment) Act, ....
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....The remedy of attachment being, by its very nature, extraordinary, has to be resorted to with utmost circumspection and with maximum care and caution. The grounds on which the proper officer entertains the reasonable belief that the noticee would dispose of, or remove, the property and the source of his information, if any, should be clearly stated while seeking the previous approval of the Commissioner of Customs. Normally, the proposal to be made to the Commissioner of Customs should be forwarded within one month's period of the issue of SCN. It may also be noted that appropriate disciplinary action shall be initiated against the officers who may be found to exercise the powers of provisional attachment of property frivo....
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....n writing, attach the said property. The Commissioner shall grant such approval, or where proceedings under Section 28 or 28B of the Act are pending before him, order the attachment of the property within 15 days of holding the personal hearing. A copy of the order of provisional attachment should be served by the proper officer in the same manner as prescribed under Section 153 of the Customs Act, 1962. (vi) The following types of cases may be considered for provisional attachment of property:- (a) Import or export of goods, including an attempt thereof, involving evasion of duty or grant of ineligible export incentives including drawback; (b) Claim for or grant of refund of Customs duty in....
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....e property available for attachment is not sufficient to protect the interests of revenue. It should also be ensured that such attachment does not hamper normal business of manufacturer importer/ exporter or assessee. This would mean that raw materials and inputs required for production or finished goods, in case of manufacturer importer/ exporter should not be attached by the department. (x) Attachment not to be excessive: Provisional attachment by arrest or distrain of the property shall not be excessive, that is to say, the property provisionally attached shall be of value as nearly as may be equivalent to that of the amount demanded in the proceedings under Section....
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.... transferring the share or interest or charging it in any way. (xv) Property exempt from attachment: (i) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale for execution of a decree of a Civil Court shall be exempt from provisional attachment. (ii) The decision of the Commissioner of Customs as to what property is so entitled to exemption shall be final. 4. Trade & field formations may please be informed suitably. 5. Hindi version will follow. Yours faithfully, (Aseem Kumar) Under Secretary to the Government of India Copy to: 1. PPS to Chair....