Attachment and sale for recovery of government dues under Section 142(1) enables Customs to attach and sell defaulter property. Amended Section 142(1) and the 1995 Rules permit Customs to attach, distrain and sell a defaulter's movable and immovable property to recover government dues; the authorised procedure requires issuance of a certificate stating the amount due, service of a notice demanding payment within seven days, and, if unpaid, attachment and sale following prescribed annexures, while avoiding simultaneous action with District Collectors and allowing Commissioners to designate proper officers and create special cells to implement the rules.