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        Customs

        Rule 14 - Property exempt from attachment

        Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

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        Exemption from attachment preserves Civil Procedure protections against seizure under customs recovery rules, with officer determination final. Property exempt from attachment and sale under the Code of Civil Procedure is also exempt from attachment and sale under the Customs attachment rules, and the Proper Officer's decision on what property qualifies for exemption is final.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption from attachment preserves Civil Procedure protections against seizure under customs recovery rules, with officer determination final.

                                Property exempt from attachment and sale under the Code of Civil Procedure is also exempt from attachment and sale under the Customs attachment rules, and the Proper Officer's decision on what property qualifies for exemption is final.


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