TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Act Section 142: Procedures for Recovering Unpaid Government Dues, Including Goods Sale and Third-Party Payments.</h1> Section 142 of the Customs Act, 1962, outlines the procedures for recovering sums due to the government. If a person fails to pay any amount owed under this Act, customs officers can deduct the amount from any money owed to the person or recover it by detaining and selling their goods. If recovery through these means is not possible, the Assistant or Deputy Commissioner of Customs can issue a certificate for the district Collector to recover the amount as land revenue arrears. The Act also allows for the distraint and sale of property to recover dues. Additionally, third parties holding money for the debtor can be required to pay the government directly.
TaxTMI 
TaxTMI 
