(1)

[Where any sum payable by any person ] [ Substituted by Act 22 of 1995, Section 66, for certain words (w.e.f. 26.5.1995).]under this Act [including the amount required to be paid to the credit of the Central Government under section 28-B] [ Inserted by Act 10 of 2000, Section 88 (w.e.f. 12.5.2000).] 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 or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999).] 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 Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999).] 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)- [Substituted by Act 22 of 1995, Section 66, for Clause (c) (w.e.f. 26.5.1995). ]

(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.