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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 ..... te 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 Commissioner who is authorised by the Commissioner for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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. - After attachment of the property of the defaulter, the Proper Officer shall pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be affixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 which sale is ordered; (d) the reserve price, if any, below which the property may not be sold; and (e) any other thing which the Proper Officer considers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here 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 the property sold and the name of the person who at the time of sale is declared to be the purchaser. (ii) Such certificate shall state the date on which the sale became absolute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 by the defaulter; and (d) the balance, if any, shall be paid to the defaulter. 28. Procedure on death of defaulter. - If at any time after the Certificate has been issued by the Assistant Commissioner of Customs, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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