Section 4I(3) in Imports and Exports (Control) Act, 1947
(3)A penalty imposed under sub-section (1) or sub-section (2) may, if it is not paid, be recovered as an arrear of land revenue:Provided that the adjudicating authority may, by order, attach any money belonging to, or owed to, the person on whom any penalty has been imposed under sub-section (1) or sub¬section (2), and such attachment shall be made in the same manner in which an attachment is made by a civil court.]
