Amendment status not verified — confirm the current text below against the official source.
Detention of goods until payment of fees made.—(1) The officers and persons whose duty it may be to levy fees and penalties under this Act, shall have power to detain goods until the lawful fees and penalties are paid. (2) When goods are so detained, a notice in writing shall be given by the officer detaining the goods to the owner or consignee, if his address is known, stating the amount of fees, penalties and charges payable in respect of such goods. If the amount due is not paid by the owner or consignee within a period of thirty days from the date on which such amount becomes payable or within fourteen days from the date of notice, whichever is later, it shall be lawful for such officer of Government to sell or cause to be sold by public auction, the said goods, and after paying the expenses of such detention and sale and double the amount of the fees and penalties by way of fine, to pay the surplus, if any, of the proceeds of the sale, to the owner or consignee or other person entitled thereto, if claimed within six months from the date of the sale: Provided that if the goods are of perishable nature it shall be lawful for the officer to sell the same or cause them to be sold within such period as may be prescribed but not less than twenty-four hours after such fees became payable.