Recovery of toll and cess on imports

Recovery of toll and cess on imports.-

1. (1) If any toll or cess on import is not paid on demand, the officer empowered to collect the same may seize any article on which the cess on imports is chargeable, or any animal on which the toll is chargeable or any part of the burden borne by such animals, of sufficient value to satisfy the demand.
2. (2) The Commissioner after the lapse of five days from the seizure and after the issue of a proclamation fixing the time and place of sale, may cause any property so seized, or so much thereof as may be necessary, to be sold by auction to satisfy the demand with the expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the mean time paid Provided that, by order the commissioner, articles of a perishable nature which cannot be kept for five days without serious risk of damage may be sold after the lapse of such shorter time as he may think proper having regard to the nature of the article.