TaxTMI 
TaxTMI 
Recovery of sums due to Government
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.... recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the ^5A[Assistant Commissioner of Customs or Deputy Commissioner of Customs] or such other officer of customs; or ^4[(c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)- (i) the ^5B[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector on receipt of such certificate shall proceed to recover f....
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....en approval from the ^9A[Principal Commissioner of Customs or Commissioner of Customs], for the purposes of recovering the amount so payable by such predecessor at the time of such transfer or otherwise disposal or change.] ^8[(d) (i) the proper officer may, by a notice in writing, require any other person from whom money is due to such person or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person ....
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....95 w.e.f. 26-05-1995 before it was read as, "Assistant Collector of Customs" 2A. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Assistant Collector of Customs" 2B. Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Assistant Collector of Customs" 3. Substituted vide Section 66 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Where any duty ^1[demanded from any person or any amount of drawback to be recovered from any person] or any penalty payable by any person" 4. Substituted vide Section 66 of the&n....