https://www.taxtmi.com/circulars?id=940 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. en-us Thu, 14 Nov 1996 00:00:00 +0530 Thu, 24 Jul 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=940 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. Circulars Customs Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=940