Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995 › Chapter II — Procedure for Attachment of Property

Rule 10. Share in property

Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995

Official text

Rule 10. Share in property. — Where the property to be attached consists of the share or interest of the defaulter in property belonging to him and another as co-owners, the attachment shall be made by a notice to the defaulter prohibiting him from transferring the share or interest or charging it in any way.

Judgments on Rule 10

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…