Recovery of sums payable: certificate to Collector or distraint with detention and sale to recover unpaid Customs sums. The amendment broadens section 142(1) to 'Where any sum payable by any person' and replaces clause (c) to allow either: (i) an Assistant Commissioner to certify the amount due and send it to the district Collector to be recovered as an arrear of land revenue; or (ii) a properly authorised officer, under rules and Commissioner authorisation, to distrain movable or immovable property, detain and, if unpaid after thirty days, sell the property to satisfy the sum and costs, returning any surplus to the person.