Custom Act, 1962
127K.
RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT. –
Any
sum specified in an order of settlement passed under sub-section (7) of section
127C may, subject to such conditions, if any, as may be specified therein, be
recovered, and any penalty for default in making payment of such sum may be
imposed and recovered as sums due to the Central Government in accordance with
the provisions of section 142, by the proper officer having jurisdiction over
the applicant.