Rule 3 - Issue of Certificate - Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

CHAPTER II PROCEDURE FOR ATTACHMENT OF PROPERTY 3. Issue of Certificate. - Where any Government dues are not paid by any defaulter, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may prepare a Certificate signed by him specifying the amount due from such person and send the same to the 1 [Principal Commissioner or Commissioner as the case may be] having jurisdiction over the place in which the defaulter owns any movable or immovable property or resides or carries on his business or has his bank accounts. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014