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

PROCEDURE FOR ATTACHMENT OF PROPERTY

Rule 4. Issue of Notice

On receipt of the Certificate mentioned in rule 3 above, the Commissioner may authorise any officer subordinate to him to cause notice to be served upon the defaulter requiring the defaulter to pay the amount specified in the Certificate within seven days from the date of the service of the notice and intimate that in default, such subordinate officer is authorised to take steps to realise the amount mentioned in the Certificate in terms of these rules.