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(Customs) Rules, 2001

Topic Serial # Content Case Law
 

MISCELLANEOUS

 
123 Use of generally accepted accounting principles
124 Confidentiality
125 Dispute settlement
 

“CHAPTER X

 
 

MAINTENANCE OF ACCOUNTS

 
126 Persons responsible to maintain accounts
133 Definitions
134 Government dues to be referred for recovery
135 Demand note
136 Master register to be maintained by the Recovery Officer
137 Power to require information to be furnished
138 Recovery through Government authorities
139 Initiation of recovery proceedings
140 Mode of service of notice
141 Disposal of proceeds of execution
142 Determination of disputes
143 Exemption from attachment
144 Objections and investigation thereof
145 Removal of attachment on satisfaction or cancellation of a demand note
146 Officer entitled to attach and sell
147 Adjournment or stoppage of sale
148 Defaulter not to mortgage, etc., any property
149 Prohibition against bidding or purchase by officer
150 Assistance for action
 

PART II

 
 

ATTACHMENT AND SALE OF MOVABLE PROPERTY

 
151 Warrant of attachment
152 Service of copy of warrant
153 Attachment
154 Attachment to be made by actual seizure
155 Seizure after personal search
156 Entry into building or premises
157 Seizure between sunrise and sunset
158 Seizure not to be excessive
159 Attachment of movable property which cannot be removed due to certain reasons
160 Storage of seized movable property
161 Attachment of negotiable instruments
162 Attachment of property in custody of public officer
163 Attachment of share in movable property
164 Attachment of property in partnership
165 Sale
166 Proclamation of sale
167 Sale after fifteen days
168 Sale by public auction
169 Sale by tender or sealed bids
170 Preference for the co-owner
171 Transfer of title
172 Irregularity not to vitiate sale
173 Negotiable instrument or share in a corporation
174 Order for payment of coin or currency notes to the referring authority
 

PART III

 
 

ATTACHMENT AND SALE OF IMMOVABLE PROPERTY

 
175 Attachment of immovable property
176 Service of order
177 Proclamation of attachment
178 Sale and proclamation of sale
179 Contents of proclamation of sale
180 Time of sale
181 Sale to be by public auction or tender
182 Deposit by purchaser and re-sale in default
183 Procedure in default of payment
184 Amount recoverable from purchaser in default
185 Authority to bid
186 Application to set aside sale of immovable property
187 Application to set aside sale of immovable property on ground of non-service of proclamation or irregularity
188 Setting aside of sale where defaulter has no salable interest
189 Confirmation of sale
190 Return of purchase money in certain cases
191 Sale certificate
192 Postponement of sale to enable defaulter to raise amount due under notice
193 Issue of fresh proclamation before re-sale
194 Bid of co-owner to have preference
 

PART IV

 
 

APPOINTMENT OF RECEIVER

 
195 Appointment of receiver for business
196 Appointment of receiver for immovable property
197 Qualification for receiver
198 Manner of working of receiver
199 Withdrawal of management
 

PART V

 
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