Attachment of successor assets enables recovery of predecessor excise liabilities after transfer, subject to Commissioner approval. Where a predecessor who owes duty transfers or disposes of a business or effects a change in ownership and is succeeded by another person, excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the successor may be attached and sold by an officer empowered by the Central Board of Excise and Customs after obtaining written approval from the Commissioner of Central Excise to recover such duty or other sums recoverable or due from the predecessor at the time of transfer.