Customs Act, 1962 — Chapter XVII: Miscellaneous
142. Recovery of sums due to Government
- Where a sum payable by a person to the Central Government under this Act (duty, interest, penalty, fine or any other sum) is not paid: (a) the proper officer may deduct the amount from money owed to that person under this Act, that is under the officer’s control; (b) the proper officer may recover the amount by detaining and selling any goods belonging to the person under this Act; (c) if the amount cannot be so recovered, the officer may prepare a certificate for the amount due and send it to the Collector of the district or specified officer, who then proceeds to recover it as arrears of land revenue; (d) the proper officer may, on an authorisation by the Principal Commissioner/Commissioner, distrain movable/immovable property of the person until the amount is paid, and if unpaid for thirty days, sell the property to recover the amount and costs.
- Where the person from whom money is recoverable transfers/creates a charge on any property with intent to defraud revenue, such transfer/charge is void as against a claim for the sum due, unless made for adequate consideration and without notice.
