TMI Blog2019 (1) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, the question of resorting to the provisions of rule 5 does not arise - Held that:- Issue Notice returnable on 31st January, 2019. By way of ad-interim relief, the respondents are restrained from proceeding further pursuant to the attachment order dated 8.1.2019. - R/SPECIAL CIVIL APPLICATION NO. 1444 of 2019 - - - Dated:- 25-1-2019 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, there is no warrant for attaching the property at this stage. 3. The attention of the court was further invited to the provisions of Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 (hereinafter referred to as the Recovery Rules ), to point out that rule 4 thereof requires the Principal Commissioner or Commissioner to authorise any officer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty. It was submitted that, therefore, the starting point for taking action for attachment of property is seven days from the date of issuance of notice in terms of rule 4 of the Recovery Rules. It was submitted that in the facts of the present case, since no notice as contemplated under rule 4 of the Recovery Rules has been issued upon the petitioner, the question of resorting to the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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