Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995 › Chapter II — Procedure for Attachment of Property
Rule 9. Private alienation to be void in certain cases
Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995
Official text
Rule 9. Private alienation to be void in certain cases. —
(i) Where a notice has been served on a defaulter under rule 4, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the written permission of the Proper Officer.
(ii) Where an attachment has been made under these rules, any private transfer or delivery of the property attached or of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment.
Judgments on Rule 9
- Sri Vishnupriya Industries Ltd. (In… vs Superintendent Of Central Excise And Customs — Andhra HC (Pre-Telangana), 3 Sep 2004. A detention and sale of warehoused goods under Section 72(2) of the Customs Act without a proper demand under Section 72(1) and notice to the owner is non est and void ab initio, and where no sale has been effected…