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of <h1>Amendment to Customs Act Section 142: New Powers for Recovery of Dues and Property Seizure for Unpaid Debts.</h1> In the Finance Act of 1995, an amendment to section 142 of the Customs Act modifies the language in subsection (1) to replace specific terms with 'any sum payable by any person.' It also revises clause (c) to allow the Assistant Commissioner of Customs to issue a certificate for amounts due, enabling the district Collector to recover them as arrears of land revenue. Additionally, authorized officers may seize and sell the debtor's property if the amount remains unpaid for 30 days, using the proceeds to cover the debt and related costs, with any surplus returned to the debtor.
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