Chapter - II of Customs (Attachment Of Property Of Defaulters For Recovery Of Government Dues) Rules, 1995

PROCEDURE FOR ATTACHMENT OF PROPERTY

Rule 14. Property exempt from attachment

(i) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale for execution of a decree of a Civil Court shall be exempt from attachment and sale under these rules.

(ii) The decision of the Proper Officer as to what property is so entitled to exemption shall be final.