Recovery of Government dues: third party notices and distraint permit compulsory collection under customs law. Section 142 authorises multiple compulsory recovery methods: deduction from money owing under customs control; detention and sale of goods by Assistant/Deputy Commissioners; issuance of a certificate to the district Collector to recover amounts as arrears of land revenue; distraint and sale of movable or immovable property with required authorisation; attachment of successor's business assets after transfer to recover predecessor's liabilities; and issuance of third party notices to persons holding money for the debtor to pay the Central Government, with non compliance rendering the recipient a defaulter.