https://www.taxtmi.com/notifications?id=3652 These rules provide a procedure for recovery of unpaid customs liabilities by issuance of a certificate by an Assistant Commissioner, service of a seven day notice by an authorised subordinate, and, if unpaid, attachment by arrest or distraint and subsequent sale of the defaulter's property. Attachments must be proportionate, effected in daylight, inventoried, and are subject to exemptions under civil execution law. Sales may be by public auction or broker in special cases; purchasers acquire the defaulter's interest and sale proceeds are applied first to sale costs, then the certified debt and detention costs, then other government dues, with any surplus returned to the defaulter. en-us Fri, 26 May 1995 00:00:00 +0530 Tue, 28 Jul 2009 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=3652 These rules provide a procedure for recovery of unpaid customs liabilities by issuance of a certificate by an Assistant Commissioner, service of a seven day notice by an authorised subordinate, and, if unpaid, attachment by arrest or distraint and subsequent sale of the defaulter's property. Attachments must be proportionate, effected in daylight, inventoried, and are subject to exemptions under civil execution law. Sales may be by public auction or broker in special cases; purchasers acquire the defaulter's interest and sale proceeds are applied first to sale costs, then the certified debt and detention costs, then other government dues, with any surplus returned to the defaulter. Notifications Customs Fri, 26 May 1995 00:00:00 +0530 https://www.taxtmi.com/notifications?id=3652