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Customs Act, 1962

Customs Act Section 28BA: Provisional attachment to protect revenue

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 28BA Explained

Provisional attachment to protect revenue

V - Levy, exemption, refund and demandCurrentCA Nikhil GuptaPublished 2026-05-09
Published analytical guide - official law remains controlling.

At a Glance

Section 28BA - Provisional attachment to protect revenue.

For Section 28BA, Sets the Customs law framework for Provisional attachment to protect revenue; the transaction result depends on classification, assessable value, rate date, exemption, duty components, procedure and evidence as applicable.

Key professional control: For Section 28BA — Provisional attachment to protect revenue, Separate charge, classification, value, rate date, exemption and each duty component, and retain the calculation and notification chain for Section 28BA.

Finin2min Decode

Section 28BA addresses “Provisional attachment to protect revenue”. Sets the Customs law framework for Provisional attachment to protect revenue; the transaction result depends on classification, assessable value, rate date, exemption, duty components, procedure and evidence as applicable.

Read Section 28BA with the delegated law and instruments that govern duty matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 28BA satisfy the provision-specific conditions for “Provisional attachment to protect revenue”, the connected instrument and the available evidence?

Practical Example

An importer calculates liability under section 28BA. The review separately fixes classification, assessable value, rate date, exemption eligibility, each duty component and the transaction-date amendment chain.

Professional Alert

For Section 28BA — Provisional attachment to protect revenue, Separate charge, classification, value, rate date, exemption and each duty component, and retain the calculation and notification chain for Section 28BA.

This page explains Section 28BA; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Provisional attachment to protect revenue” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 28BA address?

Section 28BA concerns “Provisional attachment to protect revenue”. Sets the Customs law framework for Provisional attachment to protect revenue; the transaction result depends on classification, assessable value, rate date, exemption, duty components, procedure and evidence as applicable.

What should be verified first for section 28BA?

For Section 28BA — Provisional attachment to protect revenue, Separate charge, classification, value, rate date, exemption and each duty component, and retain the calculation and notification chain for Section 28BA.

Can this page replace the official wording of section 28BA?

No. For Section 28BA — Provisional attachment to protect revenue, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.