In exercise of the powers conferred by section 156 read with section 142 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :-
| Chapter - I Preliminary | |
| Rule 1 | Short Title and Commencement |
| Rule 2 | Definition |
| Chapter - II Procedure for Attachment of Property | |
| Rule 3 | Issue of Certificate |
| Rule 4 | Issue of Notice |
| Rule 5 | Attachment of property |
| Rule 6 | Attachment not to be excessive |
| Rule 7 | Attachment between Sunrise and Sunset |
| Rule 8 | Inventory |
| Rule 9 | Private alienation to be void in certain cases |
| Rule 10 | Share in property |
| Rule 11 | Attachment of property in custody of court or public officer |
| Rule 12 | Service of notice of attachment |
| Rule 13 | Proclamation of attachment |
| Rule 14 | Property exempt from attachment |
| Chapter - III
Part A - Procedure for sale of property |
|
| Rule 15 | Sale of property |
| Rule 16 | Negotiable instruments and shares in a corporation |
| Part B- Special Provisions in respect of sale of immovable property | |
| Rule 17 | Proclamation of sale |
| Rule 18 | Contents of proclamation |
| Rule 19 | Mode of making proclamation |
| Rule 20 | Setting aside of sale where defaulter has not saleable interest |
| Rule 21 | Confirmation of sale |
| Rule 22 | Sale Certificate |
| Rule 23 | Purchaser's title |
| Rule 24 | Irregularity not to vitiate sale, but any person injured may sue |
| Rule 25 | Prohibition against bidding or purchase by officer. |
| Rule 26 | Prohibition against sale on holidays |
| Chapter - IV Miscellaneous | |
| Rule 27 | Disposal of the sale proceeds |
| Rule 28 | Procedure on death of defaulter |