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    <title>Amendment of section 142</title>
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    <description>A new third-party attachment mechanism permits the proper officer to require persons who owe or hold money for a customs debtor to pay sums sufficient to satisfy customs dues to the Central Government on notice; designated holders including post offices, banks and insurers must comply without requiring passbooks or similar documents, and failure to pay renders the notified person a defaulter subject to the Chapter&#039;s consequences.</description>
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      <description>A new third-party attachment mechanism permits the proper officer to require persons who owe or hold money for a customs debtor to pay sums sufficient to satisfy customs dues to the Central Government on notice; designated holders including post offices, banks and insurers must comply without requiring passbooks or similar documents, and failure to pay renders the notified person a defaulter subject to the Chapter&#039;s consequences.</description>
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