Rule 21 - Confirmation of sale - Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

21. Confirmation of sale. - (i) Where no application is made for setting aside the sale under the foregoing rule or where such an application is made and disallowed by the Proper Officer, 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.