Customs recovery of dues permits deduction, seizure, distress, third-party notices, and arrears-style collection mechanisms. Recovery of sums payable under the Customs Act may be made by deduction from money under customs control, detention and sale of goods, issuance of a certificate for recovery as arrears of land revenue, or distress and sale of property after the prescribed period. The provision also allows attachment of specified assets in the custody of a business successor, and authorises notice to third parties owing money to, or holding money for, the defaulter. Amounts due under bonds or instruments may likewise be recovered in the same manner where so provided.
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.
Customs recovery of dues permits deduction, seizure, distress, third-party notices, and arrears-style collection mechanisms.
Recovery of sums payable under the Customs Act may be made by deduction from money under customs control, detention and sale of goods, issuance of a certificate for recovery as arrears of land revenue, or distress and sale of property after the prescribed period. The provision also allows attachment of specified assets in the custody of a business successor, and authorises notice to third parties owing money to, or holding money for, the defaulter. Amounts due under bonds or instruments may likewise be recovered in the same manner where so provided.
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