Attachment of property enables recovery of unpaid customs dues through detention and sale after notice-payment default. Attachment of property for recovery of customs dues may be initiated where a defaulter fails to pay the amount specified in a recovery notice within seven ... Summary
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Attachment of property enables recovery of unpaid customs dues through detention and sale after notice-payment default.
Attachment of property for recovery of customs dues may be initiated where a defaulter fails to pay the amount specified in a recovery notice within seven days of service. The Proper Officer may realise the certified amount through attachment and sale of the defaulter's property, and may detain that property until the certified amount and detention costs are paid.
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