(1) If it is subsequently discovered that any duty, fine or other amount payable by any person to the Customs Office pursuant to this Act or the prevailing laws has been omitted while making valuation or classification of any goods
or because of mathematical error or otherwise, such Customs Office shall immediately recover the amount so omitted from that person.
(2) If the concerned person does not pay the amount referred to in Sub-section (1), that Office shall withhold the transactions of that person and recover that amount by auctioning, or causing to be auctioned, as prescribed, any goods whatsoever which belong to that person and are held in that Office or other Customs Offices.
(3) If the amount of duty or fine referred to in Sub-section (1) cannot be recovered even from the proceeds of auction made or caused to be made pursuant to Sub-section (2), that duty or fine or amount shall be recovered from that person as if it were a governmental due.