Section 7(4) in The Merchant Shipping (Seamen's Levy of Fees) Rules, 1974
(4)The Collector of Customs shall, on recovery of the amount referred to in sub-rule (3), issue to the person paying the same a receipt in the form specified in Schedule I and shall forward the same together with the other papers, if any, to the proper officer through the Collector of Customs at the port at which the said amount became payable.
