Provisional attachment to protect revenue in certain cases
Section 28BA of the Customs Act, 1962 deals with provisional attachment to protect revenue in certain cases. Where, during the pendency of any proceeding under section 28 [or section 28AAA or section 28B], the proper officer is of 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 [Principal Commissioner of Customs The Act came into force on 01 Feb 1963.
1[28BA. Provisional attachment to protect revenue in certain cases.--(1) Where, during the pendency of any proceeding under section 28 2 [or section 28AAA or section 28B], the proper officer is of 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 3 [Principal Commissioner of Customs or Commissioner of Customs], by by order in writing, attach provisionally any property belonging to the person on whom notice is served under 4 [sub-section (1) or sub-section (4) of section 28] 5 [or sub-section (3) of section 28AAA or sub-section (2) of section 28B], 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 6[Principal Chief Commissioner of Customs or 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.]
Section 28BA, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- s. 28AAA Recovery of duties in certain cases
- s. 28B Duties collected from the buyer to be deposited with the Central Government
- s. 127B Application for settlement of cases
- s. 127C Procedure on receipt of an application under section 127B
- s. 142 Recovery of sums due to Government
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Yours faithfully, sd (Rajiv Garg) Dy. Director" 8 Similar is the wording of the further communication. We are of the opinion that such communications hardly answer the requirement of Section 28BA of the Customs Act, 1962. The communications by no stretch of imagination can be termed as an order in writing and in terms of the Section in question. 9 Even if Section 110 of the Customs Act, 1962 has to be resorted, there is something which is required to be recorded. In the present case, merely addressing …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 28BA
What does Section 28BA of the Customs Act deal with?
Section 28BA of the Customs Act is headed "Provisional attachment to protect revenue in certain cases". [28BA. Provisional attachment to protect revenue in certain cases.--(1) Where, during the pendency of any proceeding under section 28 [or section 28AAA or section 28B], the proper officer is of of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he m
How do I find court cases under Section 28BA of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 28BA, section 28BA Customs Act 1962, section 28BA of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 28BA of the Customs Act, and has it changed?
Its own text turns on section 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 28AAA (Recovery of duties in certain cases), section 28B (Duties collected from the buyer to be deposited with the Central Government), section 127B (Application for settlement of cases), and on 2 further provisions, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently - Instructions regarding Section 28 BA of the Customs Act, 1962.- Circular No.10/2008-Customs, dated 30.6.2008 (2008).
When did Section 28BA of the Customs Act come into force?
Section 28BA of the Customs Act, cited as Customs Act 1962 28BA, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.