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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs officers empowered to recover dues by attaching property under amended Section 142(1) of Customs Act</h1> The circular addresses the recovery of government revenue arrears under the amended Section 142(1) of the Customs Act, 1962, and related rules. It authorizes Customs officers to attach and sell movable and immovable property of defaulters to recover dues, supplementing existing recovery methods. Recovery through District Collectors remains but simultaneous action by Customs officers and District Collectors is prohibited. Recovery directly by Customs is permitted if dues exceed one lakh rupees or if District Collector efforts fail after three months. Procedures include issuing certificates specifying dues, serving notices requiring payment within seven days, and proceeding to attach and sell property if unpaid. Commissioners are to appoint authorized officers and may establish special cells for enforcement. The circular mandates maintaining databases of defaulters' assets and requires Commissioners to issue standing orders, report difficulties, and review the procedure after one year to ensure efficient recovery of government dues.
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