Recovery of Govt. dues - Amendments in Customs (Attachment of Property of Defaulters for Recovery of Govt. Dues) Rules, 1995 - 67/97 - Customs - Non Tariff

Recovery of Govt. dues - Amendments in Customs (Attachment of Property of Defaulters for Recovery of Govt. Dues) Rules, 1995 Notification No. 67/97-Cus. (N.T.) Dated 11-12-1997 In exercise of the powers conferred by section 156 read with section 142 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following amendments in the Customs (Attachment of Property of Defaulters for Rcovery of Government Dues) Rules, 1995, hereinafter referred as the said rules namely :- (1) These rules may be called the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Amendment Rules, 1997. (2) They shall come into force on the date of their publication in the Official Gazette. (3) In the said rules, (i) in rule 2, for clause (v), the following clause shall be substituted namely :- "(v) Proper Officer' means an Officer subordinate to the Commissioner and not below the rank of Assistant Commissioner of Customs or Assistant Commissioner of Customs and Central Excise, who is authorised by the Commissioner for the purpose of attachment and sale of defaulter's property and for realising the amount mentioned in the Certificate." (4) For rule 5, the following rule shall be substituted, namely :- "5. Attachment of Property. - If the amount mentioned in the notice issued in terms of the preceding rule is not paid within seven days from the date of service of this notice, the Proper Officer may proceed to realise the amount by attachment and sale of defaulter's property. For this purpose, the Proper Officer may detain the defaulter's property until the amount mentioned in the Certificate together with the cost of detention is paid by the defaulter"; (5) For rule 8, the following rule shall be substituted namely :- "8. - Inventory. - After attachment of the property of the defaulter, the Proper Officer shall prepare an inventory of the property attached and specify in it the place where it is lodged or kept and shall hand over a copy of the same to the defaulter or the person from whose charge the property is distrained."