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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Customs duty recovery: officer may demand unpaid duty with penalties and realize it by detaining and selling warehoused goods after notice.</h1> Section 72 empowers the proper officer to demand immediate payment of the full duty chargeable plus interest, fine and penalties where warehoused goods are improperly removed, remain beyond permitted storage, or goods under bond are not cleared or duly accounted for; if the owner fails to pay, the officer may, after notice, detain and sell such portion of the owner's goods in the warehouse as the officer deems fit, notwithstanding any transfer.

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