https://www.taxtmi.com/acts?id=1341 Recovery of unpaid Government dues commences when the Assistant Commissioner of Customs or Deputy Commissioner of Customs prepares and signs a certificate specifying the amount due from a defaulter. The certificate is sent to the Principal Commissioner or Commissioner having jurisdiction where the defaulter owns movable or immovable property, resides, carries on business, or maintains bank accounts, for the property-attachment recovery procedure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 16 Jul 2026 15:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1341 Recovery of unpaid Government dues commences when the Assistant Commissioner of Customs or Deputy Commissioner of Customs prepares and signs a certificate specifying the amount due from a defaulter. The certificate is sent to the Principal Commissioner or Commissioner having jurisdiction where the defaulter owns movable or immovable property, resides, carries on business, or maintains bank accounts, for the property-attachment recovery procedure. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1341