Section 70Central Act
Section 70: Recovery of sums due to Government .-(1) Where any penalty imposed on any person under this Act is not paid,
Recovery of sums due to Government .-(1) Where any penalty imposed on any person under this Act is not paid,-
(i)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(ii)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(iii)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;Previous
Sec 69 — Power of Court to publish name, place of business, etc., of companies convicted under the Act .-(1) Where any company is convicted under this Act for contravention of any of the provisions thereof or of any rule, direction or order made thereunder, it shall be competent for the Court convicting the company, to cause the name and place of business of the company, nature of the contravention, the fact that the company has been so convicted and such other particulars as the Court may consider to be appropriate in the circumstances of the case, to be published at the expense of the company in such newspapers or in such other manner as the Court may direct
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Sec 71 — Burden of proof in certain cases .-(1) Where any person is prosecuted or proceeded against for contravening any of the provisions of this Act or of any rule, direction or order made thereunder which prohibits him from doing an act without permission, the burden of proving that he had the requisite permission shall be on him
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