law: Custom Act, 1962 
  142.
  
  Recovery of Sums Due to Government. – 
  (1)
  
  Where any sum payable by any person under this Act 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 Assistant 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
  
  Assistant Commissioner of Customs or such other officer of customs; or
  (c) if the amount cannot be recovered from such person in the manner
  
  provided in clause (a) or clause (b)
  ( i ) the Assistant 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 from such person the
  
  amount specified thereunder as if it were an arrear
  
  of land revenue; or
  (ii) the proper officer may, on an authorisation by a Commissioner of
  
  Customs and in accordance with the rules made in this behalf,  distrain any movable or immovable property belonging to or
  
  under the control of such person, and detain the same until the amount payable
  
  is paid; and in case, any part of the said amount payable or of the cost of the
  
  distress or keeping of the property, remains unpaid for a period of thirty days
  
  next after any such distress, may cause the said property to be sold and with
  
  the proceeds of such sale, may satisfy the amount payable and the costs
  
  including cost of sale remaining unpaid and shall render the surplus, if any,
  
  to such person.
  (2)
  
  Where the terms of any bond or other instrument executed under this Act or any
  
  rules or regulations made thereunder provide that any
  
  amount due under such instrument may be recovered in the manner laid down in
  
  sub-section (1), the amount may, without prejudice to any other mode of
  
  recovery, be recovered in accordance with the provisions of that sub-section.