Customs Act,1962
Act No : 52
Section :
Recovery of sums due to Government.
142.Recovery of sums due to Government. (1) 3[ Where any sum pay- able by any person] under this Act is not paid,- (a) the proper officer may deduct or may require any other officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other officer of customs; or (b)the 4[Assistant Commissiner of Customs] may recover or may require any other officer of customs to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the 4[Assistant Commis- siner of Customs or such other officer of customs ; or 5[(c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)- (i) the [Assistant Commissiner of Customs] may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his b- usiness and the said Collector on receipt of such certificate shall proceed to recover from the said person the amount specified thereunder as if it were an arrear of land revenue. (2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without ---------------------------------------------------------------------- 1 Ins. by Act 36 of 1973 S. 11. 2 See now the relevant provision of the Code of Criminal Procedure, 1973 (Act 2 of 1974). 3 Subs. by Act 22 of 1995, s. 66 for certain words. 4 Subs. by s. 50, ibid., for "Assistant Collector of Customs". 5. Subs. by s. 66 ibid., for cl. (c). ---------------------------------------------------------------------- 1234 prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.
