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[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XX

MISCELLANEOUS

Recovery of Government dues
1[202. (1) When, under this Act, any duty or regulatory duty is payable to the Government by any person or a penalty is adjudged against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, regulatory duty, penalty or under any bond, security, guarantee or any other instrument executed under this Act or the rules or orders and such duty, regulatory duty, penalty or other sums due are not paid within the time it was required or ordered to be paid, the appropriate officer may at any time-
 
 
 
 
(a) deduct, or require any other officer of Customs to deduct, the amount so payable from any money owing to such person or due which may be in the hands or at the disposal of, or under the control of, the customs authorities or of such officer or of the Government;
 
 
 
 
(b) stop clearance of any goods belonging to such person from customs control in the seaport, airport, any other customs-station or from bonded warehouse till such amount is paid or recovered in full;
 
 
 
 
(c) require, by a notice in writing, any person owing any money to the person from whom such duty or regulatory duty or penalty or any other sum is recoverable or due, to pay to such officer the amount specified in the notice, or the whole of such money if it is less than the amount so recoverable or due, within seven days of the receipt of the notice or within such longer time as may be allowed by such officer;
 
 
 
 
(d) require the proper Excise Officer 2[and Value Added Tax Officer] to recover such amount by attachment and
 
 
sale of excisable 3[or Value Added Taxable] goods or any plant, machinery and equipment used for the manufacture of goods or any other goods in the factory or bonded warehouse belonging to such person;
 
 
 
 
(e) recover, or require any other officer of Customs to recover, such amount by detaining and selling any goods belonging to such person, which are under the control of the customs authorities 4[;
 
 
 
 
(f) require, by a notice in writing, any Scheduled Bank having deposit of money of the person from whom such duty or regulatory duty or penalty or any other sum is recoverable or due to freeze the account or make the account inoperative on receipt of the notice.]
 
 
 
 
(2) If the amount is not recovered from such person in the manner provided in sub-section (1), the appropriate officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector 5[of the district or to a certificate officer appointed under sub-section (3) in whose jurisdiction] such person resides or owns any property or conducts his business and such Collector 6[or certificate officer] shall, on receiving the certificate, proceed to recover the amount specified in the certificate as a public demand or an arrear of land revenue.]
 
 
 
 
7[(3) The Government may appoint one or more officers to perform the functions of a certificate officer under the Public Demands Recovery Act, 1913 (Ben. Act III of 1913) for the purpose of recovering the amount specified in a certificate prepared under sub-section (2); and when more than one certificate officers are so appointed the Government may also specify their territorial or other jurisdiction.]

  • 1
    Section 202 was substituted by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)
  • 2
    The words “and Value Added Tax Officer” were inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)
  • 3
    The words “or Value Added Taxable ” were inserted by section 7 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)
  • 4
    The semi-colon (;) was substituted for the full-stop (.) and clause (f) was inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)
  • 5
    The words, brackets and figure “of the district or to a certificate officer appointed under sub-section (3) in whose jurisdiction” were substituted for the words “of the district in which” by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 6
    The words “or certificate officer” were inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
  • 7
    Sub-section (3) was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
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