https://www.taxtmi.com/acts?id=1342 Issue of notice for recovery of customs dues commences upon receipt of the rule 3 certificate. The Principal Commissioner or Commissioner may authorise a subordinate officer to serve the defaulter with notice requiring payment of the certified amount within seven days of service. On default, the authorised officer may take steps under the attachment procedure to realise the certified dues. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 22 Aug 2026 13:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1342 Issue of notice for recovery of customs dues commences upon receipt of the rule 3 certificate. The Principal Commissioner or Commissioner may authorise a subordinate officer to serve the defaulter with notice requiring payment of the certified amount within seven days of service. On default, the authorised officer may take steps under the attachment procedure to realise the certified dues. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1342