https://www.taxtmi.com/acts?id=1340 Definitions for customs property attachment recovery cover government dues, certificates, defaulters and authorised officers. Government dues include unpaid duty, drawback, interest and penalty recoverable under the Customs Act. A certificate is issued by an Assistant Commissioner or Deputy Commissioner of Customs. A proper officer, authorised by and subordinate to the Principal Commissioner or Commissioner, must meet the prescribed rank requirement and may attach and sell a defaulter's property to realise the certified amount. Undefined terms retain their Customs Act meanings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 16 Jul 2026 15:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1340 Definitions for customs property attachment recovery cover government dues, certificates, defaulters and authorised officers. Government dues include unpaid duty, drawback, interest and penalty recoverable under the Customs Act. A certificate is issued by an Assistant Commissioner or Deputy Commissioner of Customs. A proper officer, authorised by and subordinate to the Principal Commissioner or Commissioner, must meet the prescribed rank requirement and may attach and sell a defaulter's property to realise the certified amount. Undefined terms retain their Customs Act meanings. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1340