CUSTOMS (ATTACHMENT OF PROPERTY OF DEFAULTERS FOR RECOVERY OF GOVERNMENT DUES) RULES, 1995 Rule 3 - Issue of Certificate - (Appendix I) Rule 4 - Issue of Notice (Appendix II) Rule 5 - Attachment of property (Appendix IIIA for Movable Property and Appendix III B for Immovable property) Rule 6 - Attachment not to be excessive Rule 7 - Attachment between sunrise and sunset
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