Sale proceeds from attached property are applied first to recovery costs, then Government dues, with surplus returned to defaulter. Disposal of sale proceeds from attached property follows a fixed order of appropriation. Sale costs are paid first, followed by the amount specified in ... Summary
Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995
Sale proceeds from attached property are applied first to recovery costs, then Government dues, with surplus returned to defaulter.
Disposal of sale proceeds from attached property follows a fixed order of appropriation. Sale costs are paid first, followed by the amount specified in the recovery certificate and property-detention costs. Any remaining balance is applied towards other Government dues payable by the defaulter, and any final surplus is paid to the defaulter.
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