CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
(Score out whichever paragraph is not applicable). N.B. Attention is invited to Rule 9 of the Customs (Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995 which is reproduced below:- 9(i) where a notice has been served on a defaulter under rule 2, the defaulter or his representative interest shall not be competent to mortgage, charge, lease, or otherwise deal with any property belonging to him except with the permission of the proper officer, not shall any civil court issue an process against such property in execution of a decree for the payment of money. (ii) where an attachment has been made under these Rules, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other monies contrary to such attachment, shall be void, as against all claims enforceable under the attachment”. Page 26 of 117
APPENDIX II A NOTICE OF ATTACHMENT WHERE THE PROPERTY CONSISTS OF A SHARE OR INTEREST IN MOVABLE PROPERTY To …………………………… …………………………… Office of the Assistant Commissioner Customs & Central Excise ……………………………………….. ……………………………………….. Whereas you have not paid the amounting to Rs …………………… payable by you in respect of Certificate No…………………………… dated …………………….. forwarded by the Assistant Commissioner of Customs ……………………… and the interest payable under Section 28AA of the Customs Act, 1962, for the period commencing immediately after the said date: 2. It is hereby ordered that [you * …………] be and are hereby prohibited and restrained, until the further order of the undersigned, from transferring or charging in any way your share or interest in the under mentioned items of movable property, belonging to you and ……………………………. and ……………………………. As co-owners. Given under my hand and seal at ………………this ……………… day ………….. of …………………………………. 19… Authorised Officer (OFFICE SEAL) (NAME IN BLOCK LETTERS) DESIGNATION Page 27 of 117
- Page 1 and 2: CUSTOMS INDEX 1. Legal provisions f
- Page 3 and 4: INTRODUCTION This Handbook is aimed
- Page 5 and 6: SECTION 142 RECOVERY OF SUMS DUE TO
- Page 7 and 8: CHAPTER II PROCEDURE FOR ATTACHMENT
- Page 9 and 10: Provided that the Commissioner shal
- Page 11 and 12: CHAPTER IV MISCELLANEOUS 27. Dispos
- Page 13 and 14: it is found that there - is no shor
- Page 15 and 16: Dues - Recovery of arrears of reven
- Page 17 and 18: ATTACHMENT ANNEXURE’A’ 1. There
- Page 19 and 20: PROCLAIMATION AND SALE ANNEXURE ‘
- Page 21 and 22: officer for incurring such expendit
- Page 23: To …………………………
- Page 27 and 28: ……………………………
- Page 29 and 30: APPENDIX III B PANCHANAMA ATTACHMEN
- Page 31 and 32: To ………………………...
- Page 33 and 34: APPENDIX -VI NOTICE OF ATTACHMENT O
- Page 35 and 36: APPENDIX - VII B PROHIBITORY ORDER
- Page 37 and 38: To …………………………
- Page 39 and 40: SCHEDULE __________________________
- Page 41 and 42: To APPENDIX - X NOTICE TO INTERESTE
- Page 43 and 44: APPENDIX - XII A CERTIFICATE OF SAL
- Page 45 and 46: LEGAL PROVISIONS OF RECOVERY OF ARR
- Page 47 and 48: (i) in clause (c), the reference to
- Page 49 and 50: assessed under rule 6 and the inter
- Page 51 and 52: ANNEXURE B OFFICE OF THE SUPERINTEN
- Page 53 and 54: certificate within 7 days of the no
- Page 55 and 56: ii) (a) When such an application ha
- Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
- Page 59 and 60: (Scoreout whichever paragraph is no
- Page 61 and 62: PANCHNAMA ATTACHMENT OF MOVABLE PRO
- Page 63 and 64: To Sir, NOTICE OF ATTACHMENT A DECR
- Page 65 and 66: To (Attaching Officer) APPENDIX - V
- Page 67 and 68: To APPENDIX - VII C ORDER OF ATTACH
- Page 69 and 70: The sale shall be subject to the co
- Page 71 and 72: APPENDIX IX ORDER OF CONFIRMATION O
- Page 73 and 74: CERTIFICATE OF SALE OF IMMOVABLE PR
APPENDIX II A<br />
NOTICE OF ATTACHMENT WHERE THE PROPERTY CONSISTS OF A SHARE<br />
OR INTEREST IN MOVABLE PROPERTY<br />
To<br />
……………………………<br />
……………………………<br />
Office <strong>of</strong> the Assistant Commissioner<br />
Customs & Central Excise<br />
………………………………………..<br />
………………………………………..<br />
Whereas you have not paid the amounting to Rs …………………… payable by you<br />
in respect <strong>of</strong> Certificate No…………………………… dated ……………………..<br />
<strong>for</strong>warded by the Assistant Commissioner <strong>of</strong> Customs ……………………… and the<br />
interest payable under Section 28AA <strong>of</strong> the Customs Act, 1962, <strong>for</strong> the period commencing<br />
immediately after the said date:<br />
2. It is hereby ordered that [you * …………] be and are hereby prohibited and<br />
restrained, until the further order <strong>of</strong> the undersigned, from transferring or charging in any<br />
way your share or interest in the under mentioned items <strong>of</strong> movable property, belonging to<br />
you and ……………………………. and ……………………………. As co-owners.<br />
Given under my hand and seal at ………………this ……………… day …………..<br />
<strong>of</strong> …………………………………. 19…<br />
Authorised Officer<br />
(OFFICE SEAL) (NAME IN BLOCK LETTERS)<br />
DESIGNATION<br />
Page 27 <strong>of</strong> 117
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