Provisional attachment to protect revenue in certain cases

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..... the interests of revenue, it is necessary so to do, he may, with the previous approval of the 4[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 3[sub-section (1) or sub-section (4) of section 28] 2[or sub-section (3) of section 28AAA or sub-section (2) of section 28B], as th .....

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..... b-section (1) of section 127C is made shall be excluded from the period specified in the preceding proviso. --------------------------------------------- Notes:- 1. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- "or section 28B" 2. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- "or sub-section (2) of section 28B&quo .....

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