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<h1>Property Attachment for Government Dues Must Be Proportionate to Debt Under Customs Rules 1995</h1> Attachment of property for the recovery of government dues should not be excessive. The property attached must be proportionate to the amount specified in the relevant certificate, ensuring that the attachment is as close as possible to the debt owed. This rule is part of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, which governs the process of property attachment to recover government dues.