Property exemption from customs attachment follows civil execution safeguards, with the Proper Officer finally determining entitlement to exemption. Property exempt from attachment and sale in execution of a civil court decree under the Code of Civil Procedure, 1908 is likewise exempt from attachment ... Summary
Property exemption from customs attachment follows civil execution safeguards, with the Proper Officer finally determining entitlement to exemption.
Property exempt from attachment and sale in execution of a civil court decree under the Code of Civil Procedure, 1908 is likewise exempt from attachment and sale for recovery of government dues under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. The Proper Officer's decision on entitlement to the exemption is final.
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