Section 48 in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
48. Enforcement of payment of fine.
- When a [fine] [Substituted by Act I of Svt. 1998 for 'penalty'.] or increased rate of duty is adjudged against any person under this Act by any Customs and Excise Officer, such officer if such [fine] [Substituted by Act I of Svt. 1998 for 'penalty'.] or increased rate be not paid, may levy the same by sale of any goods of the said person which may be in his charge or in the charge of any Customs and Excise Officer. When a Customs and Excise Officer w ho has adjudged a [fine] [Substituted by Act I of Svt. 1998 for 'penalty'.] or increased rate of duty against any person under this Act is unable to realize the unpaid amount thereof from such goods, such officer may notify in writing to any Magistrate within the local limits of whose jurisdiction such person or any goods belonging to him may be, the name and residence of the said person and the amount of [fine] [Substituted by Act IX of Svt. 1998 for 'penalty'.] or increased rate of duty un-recovered, and such Magistrate shall thereupon proceed to enforce payment of the said amount in like manner as if such [fine] [Substituted by Act IX of Svt. 1998 for 'penalty'.] or increased rate had been a fine inflicted by himself.
