Manner of Provisional Attachment of Property

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..... oms or the Commissioner 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 accoun. (2) On receipt of the order referred to in sub-rule (1), the Commissioner may authorise any officer subordinate to him [and not below the rank of an Assistant Commissioner of Customs or and Assista .....

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