TMI BlogInstructions regarding Section 28 BA of the Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 2006, with effect from 13.7.2006. This section provides for provisional attachment of property for the purpose of protecting the interests of revenue during the pendency of any proceedings under Section 28 or Section 28B of the Act. 2. In this connection the Law Ministry has advised that suitable guidelines should be issued to implement Section 28BA of the Act. The following guidelines are, therefore, issued to maintain uniformity in it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 frivolously and without sound reasons. [Recommendation of the Standing Committee on Finance (Fourteenth Lok Sabha) in its 27 th Report.] (iv) The Commissioner of Customs, on receipt of proposal, or on his own, if he is satisfied that circumstances of the case justify provisional attachment, may serve a notice for provisional attachment on the person on whom notice is served under Section 28 or 28B of the Act, requiring such person to make submissions, in writing or in person or bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a fraudulent manner, fraudulent availment of or attempt to fraudulently avail of drawback or other export incentives or any exemption from duty. (vii) The provisional attachment of property shall be resorted to only in a case where the duty or export incentives including drawback, alleged to be involved in the above specified offences is more than Rs.25 lakhs (Rs. Twenty five lakhs). (viii) Period of Attachment : (a)The order of provisional attachment of property shall be operational for a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provisionally attached shall be of value as nearly as may be equivalent to that of the amount demanded in the proceedings under Section 28 or Section 28B of the Act. (xi) Attachment between Sunrise and Sunset: The provisional attachment of the property of the concerned person by arrest or distrain shall be made after sunrise and before sunset and not otherwise. (xii) Inventory: After provisional attachment of the property, the Proper Officer shall prepare an inventory of the property attached and specify in it the place where it is lodged or kept and shall hand over a copy of the same to the defaulter or the person from whose charge the property is distrained. (xiii) Private alienation to be void in certain cases: (i) where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Copy to: 1. PPS to Chairman (CBEC) 2. All Members (CBEC) 3. All sections under CBEC. Annexure Proforma for forwarding the proposal for provisional attachment of property to the Commissioner of Customs: 1. Name and address of the importer/exporter/assessee/person: 2. Division and Commissionerate: 3. IEC No. and Central Excise Registration No.(if any): 4. Constitution of assessee: [Proprietorship/partnership/Private Ltd /Public Ltd/ Other (specify)] 5. Details of show cause notice: (i) SCN No. date, Issuing authority (ii) Brief facts of the case (iii) Duty demanded in the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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