28BA. [ Provisional attachment to protect revenue in certain cases. [ Inserted by Act 29 of 2006, Section 23 (w.e.f. 13.7.2006).]
(1)Where, during the pendency of any proceeding under section 28 or section 28-B, the proper officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the Commissioner of Customs, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 28 or sub-section (2) of section 28-B, as the case may be, in accordance with the rules made in this behalf under section 142.(2)Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):Provided that the Chief Commissioner of Customs may, for reasons to be recorded in writing, extend aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years:Provided further that where an application for settlement of case under section 127-B is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of section 127-C is made shall be excluded from the period specified in the preceding proviso.][CHAPTER V-A [ Inserted by Act 40 of 1991, Section 13 (w.e.f. 20.9.1991).] Indicating Amount Of Duty In The Price Of Goods, Etc., For Purpose Of Refund
