Customs property attachment recovery depends on defined government dues, certified arrears, defaulters, and authorised proper officers. Definitions governing attachment of property for recovery of customs dues cover unpaid duty, drawback, interest and penalty recoverable under the Customs ... Summary
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Customs property attachment recovery depends on defined government dues, certified arrears, defaulters, and authorised proper officers.
Definitions governing attachment of property for recovery of customs dues cover unpaid duty, drawback, interest and penalty recoverable under the Customs Act. A recovery certificate is issued by an Assistant Commissioner or Deputy Commissioner of Customs. A proper officer, authorised by the Principal Commissioner or Commissioner and holding the prescribed minimum rank, may attach and sell a defaulter's property to realise the certified amount. Undefined terms carry their meanings under the Customs Act.
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