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

PROCEDURE FOR ATTACHMENT OF PROPERTY

Rule 5. Attachment of property

If the amount mentioned in the notice issued in terms of the preceding rule is not paid within seven days from the date of service of this notice, the Proper Officer may proceed to realise the amount by attachment and sale of defaulter's property. For this purpose, the proper officer may detain the defaulter's property until the amount mentioned in the Certificate together with the cost of detention is paid by the defaulter.