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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI


Procedure on failure to pay duty, etc.
112. 1[(1) If any owner fails to pay any sum demanded under section 111, the appropriate officer may either proceed upon the bond executed under 86 or as prescribed by rules made under this Act or cause such portion of the owner's goods in the warehouse or any plant or machinery or equipment used for the manufacture of goods or any other goods and properties belonging to such persons to be detained as he may consider adequate to recover the demand, and the notice in writing for such detention, shall immediately be given to the owner.]
(2) In case the demand is not discharged within fifteen days of the date of such notice, the goods so detained may be sold.
(3) The net proceeds of any such sale shall be entered upon and adjusted against the bond and the surplus, if any, remaining after full satisfaction of the bond shall be disposed of in the manner provided in section 201.
(4) No transfer or assignment of the goods shall prevent the appropriate officer from proceeding against such goods in the manner above provided, for any amount due thereon.

  • 1
    Sub-section (1) was substituted by section 31 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
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