(b)the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999).] may recover or may require any other officer of customs to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999).] or such other officer of customs; or