The Compulsory Enforcement Act Article 33-2
An administrative enforcement agency shall not reattach the property that has been attached by an enforcement court. In the circumstance described in the preceding paragraph, the administrative enforcement agency shall deliver the enforcement matter together with the files to the enforcement court for its consolidation and notify the transferring authorities.Where the enforcement court ceases to enforce the attached property, it shall transfer the related files to the administrative enforcement agency to continue the enforcement.
中文原文 強制執行法第33-2條
執行法院已查封之財產，行政執行機關不得再行查封。
前項情形，行政執行機關應將執行事件連同卷宗函送執行法院合併辦理，並通知移送機關。
執行法院就已查封之財產不再繼續執行時，應將有關卷宗送請行政執行機關繼續執行。
前項情形，行政執行機關應將執行事件連同卷宗函送執行法院合併辦理，並通知移送機關。
執行法院就已查封之財產不再繼續執行時，應將有關卷宗送請行政執行機關繼續執行。