Customs Act, 1962 or any other law relating to customs, and the balance, if any, shall be paid to the owner of the goods.

Recovery of rates and charges by distraint of vessel -(1) If the master of any vessel in respect of which any rates or penalties are payable under this Act, or under any regulations or orders made in pursuance thereof, refuses or neglects to pay the same or any part thereof on demand, the Board may distrain or arrest such vessel and tackle, apparel and furniture belonging thereto or any part thereof and detain the same until the amount so due to the Board, together with such further amount as may accrue for any period during which the vessel is under distraint or arrest, is paid.

1. (2) In case any part of the said rates or penalties or of the cost of the distress or arrest or the keeping of the same, remains unpaid for the period of five days next after any such distress or arrest has been so made, the Board may cause the vessel or other thing so distrained or arrested to be sold and with the proceeds of such sale, shall satisfy such rates or penalties and cost, including the cost of sale remaining unpaid, rendering the surplus (if any), to the master of such vessel on demand.