Delegation of recovery powers: customs may attach and sell property when other recovery routes fail, with procedural safeguards. Amendments empower customs officers to attach and sell movable and immovable property to recover government dues under rules notified by the Central Government, while preserving recovery through district authorities and prohibiting simultaneous district and customs action. Proper officers must follow a threshold-based sequence: attempt certificate recovery through district authorities for smaller claims, notify the district authority by registered communication if recovery fails within the specified notice period and then initiate recovery via the Commissioner of Customs/Excise with jurisdiction over the defaulter's property, residence, business or bank accounts; larger claims permit direct commissioner-led recovery. Maintain records of customs-led recoveries.
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Provisions expressly mentioned in the judgment/order text.
Delegation of recovery powers: customs may attach and sell property when other recovery routes fail, with procedural safeguards.
Amendments empower customs officers to attach and sell movable and immovable property to recover government dues under rules notified by the Central Government, while preserving recovery through district authorities and prohibiting simultaneous district and customs action. Proper officers must follow a threshold-based sequence: attempt certificate recovery through district authorities for smaller claims, notify the district authority by registered communication if recovery fails within the specified notice period and then initiate recovery via the Commissioner of Customs/Excise with jurisdiction over the defaulter's property, residence, business or bank accounts; larger claims permit direct commissioner-led recovery. Maintain records of customs-led recoveries.
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