Certificate for recovery of government dues: issuance by Assistant/Deputy Commissioner and transmission to the jurisdictional Commissioner. Where Government dues are unpaid by a defaulter, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may prepare a Certificate signed by him specifying the amount due and send the same to the Principal Commissioner or Commissioner having jurisdiction over the place in which the defaulter owns any movable or immovable property or resides or carries on his business or has his bank accounts.