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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>Recovery of Government dues: third party notices and distraint permit compulsory collection under customs law.</h1> 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.

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