Sections 28BA and 28BB explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 28BA allows a customs officer, with senior approval, to attach a person's property provisionally while a duty proceeding is pending, and the attachment lapses after six months unless extended. Section 28BB sets a two-year limit for an inquiry or investigation to end in a notice under section 28, extendable by one year.
This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to these sections before you act on them.
During a proceeding under section 28, 28AAA or 28B, the proper officer may, with the previous approval of the Principal Commissioner or Commissioner, attach property provisionally to protect revenue. The attachment ceases after six months, extendable by the Principal Chief Commissioner or Chief Commissioner by up to two years in total. Separately, an inquiry or investigation leading to a notice under section 28(1) or (4) is to be completed within two years, with one further year allowed for sufficient cause.
Section 28BA: provisional attachment
When the power arises
Sub-section (1) applies "during the pendency of any proceeding under section 28 or section 28AAA or section 28B". In that situation, if the proper officer is of the opinion that it is necessary to protect the interests of revenue, he may attach any property of the noticee provisionally. Two conditions apply:
- Previous approval. The officer must have the previous approval of the Principal Commissioner of Customs or Commissioner of Customs.
- Order in writing. The attachment is made by an order in writing.
The property is that of "the person on whom notice is served" under sub-section (1) or (4) of section 28, sub-section (3) of section 28AAA or sub-section (2) of section 28B, as the case may be. The attachment is made "in accordance with the rules made in this behalf under section 142".
Read the three notice routes together:
| Proceeding | Notice that triggers the power |
|---|---|
| Section 28 | Notice under sub-section (1) or (4) of section 28 |
| Section 28AAA | Notice under sub-section (3) |
| Section 28B | Notice under sub-section (2) |
For the underlying proceedings, see our articles on section 28 notices, section 28AAA and section 28B.
If an order of this kind has been served on you, legal dispute resolution support is worth arranging early, because the approval and the dates decide whether the attachment stands.
How long the attachment lasts
Sub-section (2) says every 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). There are two provisos:
- Extension. The Principal Chief Commissioner of Customs or Chief Commissioner of Customs may, for reasons recorded in writing, extend the period by such further period or periods as he thinks fit. The total period of extension cannot in any case exceed two years.
- Settlement. Where an application for settlement under section 127B is made to the Settlement Commission, the time from the date of the application until the date of an order under sub-section (1) of section 127C is excluded from the period specified in the first proviso.
So the six months is the base period. Extensions are possible but only by a higher officer, with recorded reasons, and the extensions together cannot go beyond two years.
The rules under section 142
The section sends the manner of attachment to rules made under section 142. The copy consulted of the Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995 is dated 6 August 2014 (file date). Its table of contents lists rules on issue of notice, attachment of property, attachment not being excessive, inventory and sale of property. Check which of those rules apply to a provisional attachment before relying on them. Rule-by-rule detail is outside this article.
Footnotes show that section 28BA was inserted by the Taxation Laws (Amendment) Act, 2006 (29 of 2006), section 23 (w.e.f. 13-7-2006), with later substitutions by the Finance Act, 2012, the Finance Act, 2013 and the Finance (No.2) Act, 2014 for the officers' designations and the notice references.
Section 28BB: time limit for completing certain actions
Section 28BB was inserted by the Finance Act, 2021 (13 of 2021), section 92, w.e.f. 28-03-2021, as the footnote prints.
Sub-section (1): two years, plus one
An inquiry or investigation under the Act, culminating in the issuance of a notice under sub-section (1) or (4) of section 28, is to be completed by issuing the notice "within a period of two years from the date of initiation of:". The printed text of the copy ends the clause with a colon straight after "initiation of", so words appear to be missing at that point; this article quotes the sentence as printed and cannot say from the text what the two years run from beyond "the date of initiation".
The proviso lets the Principal Commissioner of Customs or Commissioner of Customs, on sufficient cause being shown and for reasons recorded in writing, extend the period by a further period of one year. The total is therefore two years plus one year.
Sub-section (2): what is left out of the count
In computing the period, two kinds of time are excluded:
- the period during which a stay was granted by an order of a court or tribunal; and
- the period for seeking information from an overseas authority through a legal process.
The Explanation
The Explanation says that, for removal of doubts, nothing in the section applies to a proceeding initiated before the date on which the Finance Bill, 2021 received the assent of the President. The footnote gives the effective date of the insertion as 28-03-2021.
How the two sections fit together
Section 28BA protects revenue while a proceeding is pending, and section 28BB bounds how long the investigation can take before a section 28 notice. The article on the extended period in section 28 covers the notices under sub-section (4), which section 28BB also names. Section 28BB speaks only of notices under section 28(1) and (4). It does not mention notices under section 28AAA or section 28B.
A worked example
Harbour Imports receives a notice under section 28(1). While the proceeding is pending, the proper officer forms the view that Harbour Imports may dispose of a warehouse it owns, putting recovery at risk. With the previous approval of the Principal Commissioner, the officer attaches the warehouse provisionally by a written order. Six months after the order, the attachment ceases unless the Principal Chief Commissioner extends it, in writing, with reasons. If Harbour Imports applies to the Settlement Commission under section 127B, the days between that application and the order under section 127C(1) are left out when the extension limit is counted.
On the investigation side, suppose an inquiry begins against Harbour Imports and no notice has been issued two years later. Under section 28BB(1) the inquiry should have ended with a notice by then; the Commissioner may extend by one year for sufficient cause recorded in writing, and any stay period or time spent seeking overseas information is left out of the count.
Practical points
- Ask for the order and the approval. A provisional attachment needs an order in writing and previous approval of a named senior officer.
- Diarise six months from the order. The attachment ceases at that point unless a valid extension exists.
- Track the cumulative extension. The total extension cannot exceed two years.
- Record stays and overseas requests. Section 28BB(2) excludes them from the count, so dates matter.
- Check the Settlement Commission position. The settlement proviso excludes a stretch of time from the extension limit.
Need help with an attachment or a delayed notice?
If your property has been attached provisionally, or a notice has come after a long investigation, the dates and approvals decide the position. Our team can examine the order and the timeline; start with our legal dispute resolution service.
Key takeaways
- Provisional attachment under section 28BA needs a pending proceeding under section 28, 28AAA or 28B, previous approval and a written order.
- The attachment ceases after six months from the order unless extended; extensions cannot exceed two years in total.
- The period from a settlement application to an order under section 127C(1) is excluded from the extension limit.
- Section 28BB requires an inquiry or investigation to end in a section 28(1) or (4) notice within two years, extendable by one year.
- Stay periods and overseas information requests are excluded from the two years.
- The copy prints section 28BB(1) with words apparently missing after "initiation of".
Read next
- Section 28AAA: recovery of duty where an instrument was obtained by fraud
- Section 28B: duty collected from the buyer
- Section 28: extended period of five years
- Customs appeal process: Commissioner (Appeals) and CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.