Section 28BA(2) in The Taxation Laws (Amendment) Act, 2006
(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 the 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 127B 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 127C is made shall be excluded from the period specified in the preceding proviso.
