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<h1>Customs Rules 1995: Recover Unpaid Dues via Property Attachment and Sale Under Customs Act 1962.</h1> The Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, established under the Customs Act, 1962, outline procedures for recovering unpaid government dues through property attachment and sale. When dues are unpaid, a certificate specifying the amount is issued by the Assistant Commissioner of Customs. A notice is served to the defaulter, and if payment is not made within seven days, property attachment and sale may proceed. The rules ensure proportionate attachment and mandate that sales occur publicly, with specific provisions for immovable property. Proceeds from sales are used to cover sale costs, dues, and any remaining balance is returned to the defaulter.