Customs Act, 1969

CHAPTER-XX

SETTLEMENT OF CASES

From: 2023-08-01 - To: 0000-00-00 1[202. Recovery of Government dues.- (1) When, under this Act or under any other law for the time being in force, which provides for any tax, duty or other levy being collected in the same manner as customs-duties are collected, a penalty is adjudged against, or notice or demand is served upon, any person calling for the payment of any amount unpaid which may be payable by way of penalty or by way of duty, tax or other levy or under any bond 2[, guarantee] or other instrument executed under this Act or such other law or the rules made there under, the appropriate officer- (a) may deduct or require any other officer of Customs, 3[or Inland Revenue] to deduct such amount from any money owing to such person which may be under the control of the Customs, 3[or Inland Revenue] authorities; or (b) if it cannot be so recovered, may recover, or may require any other officer of Customs, 3[or Inland Revenue] to recover, such amount by detaining and selling any goods belonging to such person which are under the control of the Customs, 3[or Inland Revenue] authorities 4[:] 4[Provided that notwithstanding anything contained in any other law for the time being in force, if a defaulter sells or transfers ownership of his assets, the defaulted amount of duty and taxes shall be the first charge on the business so transferred.] (2) If the amount cannot be recovered from such person in the manner provided in sub-section (1), the appropriate officer may serve upon the defaulter a notice in the prescribed form requiring him to pay the amount specified in the notice within such time as may be so specified. (3) If the amount referred to in the notice under sub-section (2) is not paid within the time specified therein or within the further time, if any, allowed by the appropriate officer, the appropriate officer may proceed to recover from the defaulter the said amount by one or more the following modes, namely:- (a) attachment and sale of any movable or immovable property of the defaulter; and 5[(b) may recover, or may require any other officer of Customs, 49[or Inland Revenue] to recover, if it cannot be so re-covered, such amount by detaining and…