Attachment of property authorises recovery of government dues under Customs rules, prescribing commencement and statutory authority. Attachment of property is authorised as a mechanism for recovery of government dues under rules framed under the Customs Act, providing the legal basis to attach defaulters' property to secure and recover sums due; the instrument is titled the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 and comes into force upon publication in the Official Gazette.