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of <h1>Sale of Immovable Property Under Customs Rules 1995 Requires Issuance of Sale Certificate by Proper Officer</h1> Where the sale of immovable property becomes absolute under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, the Proper Officer must issue a sale certificate. This certificate specifies the property sold and identifies the purchaser at the time of sale. Additionally, it must include the date on which the sale became absolute.
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