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

PROCEDURE FOR ATTACHMENT OF PROPERTY

Rule 8. Inventory

After attachment of the property of the defaulter, the Proper Officer shall prepare an inventory of the property attached 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 the person from whose charge the property is distrained.