TMI BlogCustoms (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... ey shall come into force on the date of their publication in the Official Gazette. 2. Definition. - In these rules, unless the context otherwise requires - (i) `Act' means the Customs Act, 1962 (52 of 1962); (ii) `Government dues' means any duty or drawback to be recovered from any person or any interest or penalty payable by any person under the Act and has not been paid. (iii) `Certificate' means the certificate required to be issued by an Assistant Commissioner of Customs under clause (c) of sub-section (1) of section 142 of the Act. (iv) `Commissioner' means any person appointed as Commissioner of Customs or Commissioner of Central Excise under the Act. (v) `Proper Officer' means an officer subordinate to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, the Proper Officer may proceed to realise the amount by attachment and sale of the defaulter's property. For this purpose, the proper officer may arrest or distrain the defaulter's property until the amount mentioned in the Certificate together with the cost of detention is paid by the defaulter. 6. Attachment not to be excessive. - Attachment by arrest or distrain of the property shall not be excessive, that is to say, the property attached shall be as nearer as possible proportionate to the amount specified in the Certificate. 7. Attachment between Sunrise and Sunset. - The attachment of the property of the defaulter by arrest or distrain shall be made after sunrise and before sunset and not otherwise. 8. Inventory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oming payable thereon, may be held subject to the further orders of the Proper Officer by whom the notice is issued. Provided that, where such property is in the custody of a court, any question of title or priority arising between the Proper Officer and any other person, not being the defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise, shall be determined by such court. 12. Service of notice of attachment. - A copy of the order of attachment shall be served on the defaulter in the same manner as prescribed for the service of order or decision in section 153 of the Act. 13. Proclamation of attachment. - The order of attachment shall be proclaimed at some place on or adjac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be made by public auction, authorise the sale of such instrument or share through a broker. PART B Special provisions in respect of sale of immovable property 17. Proclamation of sale. - Where any immovable property is ordered to be sold, the Proper Officer shall cause a proclamation of the intended sale to be made in the language of the district. 18. Contents of proclamation. - A proclamation of sale of immovable property shall be drawn up after notice to the defaulter, and shall state the time and place of sale, and shall specify, as fairly and accurately as possible - (a) the property to be sold; (b) the revenue, if any, assessed upon the property or any part thereof; (c) the amount for the recovery of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Proper Officer shall (if the full amount of the purchase money has been paid) make an order confirming the sale, and, thereupon, the sale shall become absolute. (ii) Where such application is made and allowed and where, in the case of any application made to set aside the sale on deposit of the amount and penalty and charges, the deposit is made within thirty days from the date of the sale, the Proper Officer shall make an order setting aside the sale : Provided that no order shall be made unless notice of the application has been given to the person affected thereby. 22. Sale Certificate. - (i) Where sale of any immovable property has become absolute under these rules, the Proper Officer shall grant a certificate specifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese rules shall take place on a Sunday or other general holiday recognised by the State Government or on any day which has been notified by the State Government a local holiday for the area in which the sale is to take place. CHAPTER IV MISCELLANEOUS 27. Disposal of the sale proceeds. - The sale proceeds of the property of the defaulter shall be utilised in the following manner, namely :- (a) the sale proceeds shall first be utilised for meeting the cost of sale; (b) the balance shall be utilised for satisfaction of the amount mentioned in the Certificate issued under rule 3 together with the cost of detention of the property; (c) the balance, if any, shall be utilised for recovery of any other Government dues payable b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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