Amendment status not verified — confirm the current text below against the official source.
Procedure on failure to pay duty.-(1) If the owner fails to pay any sum demanded under any of the preceding rules. the officer authorized in this behalf by the State Government may forthwith either proceed upon the bond executed by the owner of such goods. or cause such portion as he thinks fit of such goods (it any) in the warehouse, on account of which the money is due, to be detained with a view to recovering the demand; and if the dF•mand Is not discharged within ten days from the date of such detention, due notice thereof being given to the owner. the goods so detained may be sold by public auction duly advertised in the Official Gazette, or in such other manner as the Excise Commissioner may, in any particular case direct. (2) The net proceeds of the sales o; any goods so detained shall be adjusted against the amount due under the bond and the effect of such adjustment shall he recorded and if there is any surplus remaining after such adjustment, the surplus shall be paid to the owner of die goods: Provided that application for the payment of such surplus is made within six months from the date of sale unless the period is extended by the Excise Commissioner on sufficient Cduse. being shown. Comment '1'hc officer authorized by the Stale Government is empowered to sell the goods detained, if the demand for payment of duty is not discharged within ten days from the detention of such goods. CHAPTER IX Entry, Search, Seizure and Investigation