Recovery of sums due to Government . — (1) 4 [Where any sum payable by any person under this Act 5 [including… — LIST OF AMENDING ACTS

Recovery of sums due to Government . — (1) 4 [Where any sum payable by any person] under this Act 5 [including the amount required to be paid to the credit of the Central Government under section 28B] is not paid,—

142. Recovery of sums due to Government . — (1) 4 [Where any sum payable by any person] under this Act 5 [including the amount required to be paid to the credit of the Central Government under section 28B] is not paid,— (a) the proper officer may deduct or may require any other officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other officer of customs; or (b) the 6 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may recover or may require any other officer of customs to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the 6 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] or such other officer of customs; or

Section 142