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          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.

          <h1>Third-party attachment of funds enables recovery by requiring holders to pay amounts due to the government on notice.</h1> A new third-party attachment mechanism permits the proper officer to require persons who owe or hold money for a customs debtor to pay sums sufficient to satisfy customs dues to the Central Government on notice; designated holders including post offices, banks and insurers must comply without requiring passbooks or similar documents, and failure to pay renders the notified person a defaulter subject to the Chapter's consequences.

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