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Section 127D: Power of Settlement Commission to order provisional attachment to protect revenue

The Customs Act, 1962Central Act · Act 52 of 1962

(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specified by rules.

(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.

Where this provision sits

ActThe Customs Act, 1962
Section127D
Marginal notePower of Settlement Commission to order provisional attachment to protect revenue
JurisdictionCentral
StatusIn force as published by the source

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