the adjudicating officer may deduct the amount so payable from any money owing to such person which may be under the control of any officer of Enforcement; or

the adjudicating officer may recover the amount so payable by detaining or selling any goods belonging to such person which are under the control of any officer of Enforcement; or

if the amount cannot be recovered from such person in the manner provided in clause (i) or clause (ii), the adjudicating officer may prepare a certificate signed by him specifying the amount due from such person and send it to the [Commissioner of Customs] of the district in which such person owns any property or resides or carries on his business and the said [Commissioner of Customs] [Substituted by Act 22 of 1995, Section 91, for " Collector " . ] on receipt of such certificate shall proceed to recover from the said person the amount specified thereunder as if it were an arrears of land revenue.

(2)

Where the terms of any bond or other instrument executed under this Act or any rule 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.

(3)

The several modes of recovery specified in this section shall not affect in any way-

(i) any other law for the time being in force relating to the recovery of debts due to the Government; or

(ii) the right of the Government to institute a suit for the recovery of the penalty due to the Government;