Chapter - II of Customs (Attachment Of Property Of Defaulters For Recovery Of Government Dues) Rules, 1995
PROCEDURE FOR ATTACHMENT OF PROPERTY
Rule 10. Share in property
Where the property to be attached consists of the share or interest of the defaulter in property belonging to him and another as co-owners, the attachment shall be made by a notice to the defaulter prohibiting him from transferring the share or interest or charging it in any way.