Guidelines for provisional attachment of property: 

Circular No. 874/12/2008-CX dated 30.06.2008 has provided the following guidelines to implement section 11DDA of the Act:-

(a) The types of offences which may be considered for provisional attachment of property (resorted only when the duty or CENVAT credit alleged is more than ` 25 lakhs) are as follows:

1. When the goods are removed without the cover of an invoice and without pa yment of duty, or without declaring the correct value.

2. CENVAT credit has been taken without receipt of goods or on the basis of Excise duty invoices or other documents which a person has a reason to believe as not genuine.

3. Excise duty invoice is issued without delivery of goods.

4. Refund or rebate is claimed in a fraudulent manner.

(b) The property which is attached is immovable property/ properties which is/ are used for commercial purpose. If immovable property is not sufficient to protect the interest of revenue then movable property can be attached

(c) The property provisionally attached shall be of value as nearly as may be equivalent to that of the amount demanded in the proceedings under section 11A or section 11D of the Act.

(d) Provisional attachment of the property shall be made only between sunrise and sunset.

(e) After attachment, the proper officer shall prepare an inventory 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 t he person from whose charge the property is destrained.

(f) All such property as is by the Code of Civil Procedure, 1908 exempted from attachment and sale for execution of a Decree of a Civil Court shall be exempt from provisional attachment. The decision of the Commissioner of Central Excise (including Principal Commissioner) in this regard shall be final.