CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

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Sl. No Location Jurisdiction over Commissionerates in the zones of Central Excise * Customs Zones 1. Nodal Officer at Delhi Delhi, Chandigarh, Jaipur, Meerut, Lucknow Delhi, Delhi (Prev) 2. Vadodara, Ahmedabad, Nodal Officer at Vadodara Bhopal Ahmedabad 3. Nodal Officer at Mumbai Mumbai-I, Mumbai-II Mumbai-I,II & III 4. Nodal Officer at Nagpur Pune, Nagpur 5. Nodal Officer at Chennai Chennai, Bangalore, Mysore, Chennai, Chennai (P), Cochin, Coimbatore, Bangalore Hyderabad, Visakhapatnam 6. Nodal Officer at Kolkata Kolkata, Ranchi, Shillong, Bhubaneswar Kolkata, Patna (P) * This will also include the Customs arrears recovery pending in the Central Excise Zones. (iii) Seven Joint Commissioners / Senior Deputy Commissioner level officer to be posted exclusively to assist the Chief Commissioner (TAR) and the six Nodal Officers as above. 1.2 Adequate manpower and office / equipment support shall be provided to the Task Force & Nodal Officers by the Chief Commissioners of Central Excise at the six locations. In Mumbai, the same shall be done by Chief Commissioner (Central Excise), Mumbai-I. 2. The Task Force shall review the position of arrears of revenue of Central Excise and Customs and finalise and implement the strategy for realisation of arrears with the objective of meeting the targets. 3. The strategy for arrears realisation by the Task Force would include: Cases Before CESTAT (i) Considering the large pendency before the CESTAT, the key area to focus in the current year would be cases pending with CESTAT (including those filed in the coming months). (ii) Zonal Chief Commissioners will identify all arrears of more than Rs. 1 crore where the department has a strong case and a reasonable chance of success. The particulars of all such cases will be sent to the concerned Nodal Officer. The Nodal Officer will regularly monitor all such cases to ensure that, wherever needed, requisite applications are submitted before the competent authorities for out-of-turn hearing and early decisions and for this purpose he will co-ordinate between the jurisdictional Chief Commissioners and the concerned Jt. CDR / CDR. The implementation of the action plan for each case will be reviewed every month by the Nodal Officer so that any deficiencies or delay is remedied promptly. The Nodal Officer will report any negligence or delay to the zonal Chief Commissioners for appropriate action. Page 102 of 117
(iii) The responsibility for monitoring the action on all such identified cases (as intimated by the Chief Commissioners to the Nodal Officers) will be with the concerned Nodal Officer. Zonal Chief Commissioners will ensure all assistance and compliance as required by the Chief Commissioner (TAR) / the concerned Nodal Officer. (iv) Similar action with the same accountability would be taken with regard to all stay applications pending before CESTAT where dues involved are more than Rs. 1 crore and department has a reasonably strong case. (v) The responsibility to file applications for vacation of stay and early decisions will be with jurisdictional Commissioners. (vi) In fresh cases, the DRs should oppose stay applications on cogent ground and make out a good case for at least part deposit of dues in case the Tribunal in inclined to allow such applications. (vii) The aforementioned applications shall be sent by the jurisdictional Commissioner to the Registrar with copies through a DO letter to the CDR or concerned Jt. CDR to enable him to get such applications heard expeditiously and also arrange effective presentation of the department’s case. In case the DR needs any briefing by the conversant officers of the field, the jurisdictional Commissioner would make the same available well in time. (viii) The CDR or the Jt. CDR will be responsible for pursuing the aforesaid applications for early decisions and for proper presentation of the department’s cases. (ix) DRs would also be responsible for conveying the decisions on all such applications to the jurisdictional Commissioners under intimation to the zonal Chief Commissioner and the concerned Nodal Officer. (x) The particulars of orders (final orders as well as order for pre-deposit) passed by the Tribunal in favour of revenue will be circulated by the CDR / Jt. CDR immediately to the field formations under intimation to the Chief Commissioner (TAR) and the concerned Nodal Officer who shall follow up till the arrears are realised. Recovery position should be reviewed by the Nodal Officers every month. (xi) The jurisdictional Commissioners will immediately review all conditional stay orders passed by the competent authorities to check whether the conditions of stay orders are fulfilled. If not fulfilled, the jurisdictional Commissioners will ensure immediate realisation. The concerned Nodal Officer will test-check compliance in this behalf in each Commissionerate by initial inspections in all the Commissionerates in his charge and thereafter by periodical inspections / interaction with jurisdictional officers. (xii) CDR should also organize bunching of cases on same issues involving substantial revenue and request the Tribunal for disposal on priority. Cases Before Commissioners (Appeals) (xiii) Commissioners (Appeals) will select all cases where the revenue implication is Rs. 10 lakhs or more for immediate disposal. (xiv) All stay applications before Commissioners (Appeals) should immediately be reviewed and in case for any unavoidable reasons early disposal of appeals themselves is not possible, the stay application would be suitably decided on priority so that the Page 103 of 117
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CUSTOMS INDEX 1. Legal provisions f
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INTRODUCTION This Handbook is aimed
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SECTION 142 RECOVERY OF SUMS DUE TO
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CHAPTER II PROCEDURE FOR ATTACHMENT
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Provided that the Commissioner shal
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CHAPTER IV MISCELLANEOUS 27. Dispos
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it is found that there - is no shor
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Dues - Recovery of arrears of reven
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ATTACHMENT ANNEXURE’A’ 1. There
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PROCLAIMATION AND SALE ANNEXURE ‘
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officer for incurring such expendit
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To …………………………
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APPENDIX II A NOTICE OF ATTACHMENT
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……………………………
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APPENDIX III B PANCHANAMA ATTACHMEN
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To ………………………...
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APPENDIX -VI NOTICE OF ATTACHMENT O
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APPENDIX - VII B PROHIBITORY ORDER
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To …………………………
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SCHEDULE __________________________
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To APPENDIX - X NOTICE TO INTERESTE
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APPENDIX - XII A CERTIFICATE OF SAL
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LEGAL PROVISIONS OF RECOVERY OF ARR
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(i) in clause (c), the reference to
Page 49 and 50: assessed under rule 6 and the inter
Page 51 and 52: ANNEXURE B OFFICE OF THE SUPERINTEN
Page 53 and 54: certificate within 7 days of the no
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Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
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Page 61 and 62: PANCHNAMA ATTACHMENT OF MOVABLE PRO
Page 63 and 64: To Sir, NOTICE OF ATTACHMENT A DECR
Page 65 and 66: To (Attaching Officer) APPENDIX - V
Page 67 and 68: To APPENDIX - VII C ORDER OF ATTACH
Page 69 and 70: The sale shall be subject to the co
Page 71 and 72: APPENDIX IX ORDER OF CONFIRMATION O
Page 73 and 74: CERTIFICATE OF SALE OF IMMOVABLE PR
Page 75 and 76: APPENDIX - XIII Record of Recovery
Page 77 and 78: “Provided that where such person
Page 79 and 80: 11B of the said Act and such person
Page 81 and 82: ook, deposit receipt, policy or any
Page 83 and 84: . by recovery from any other person
Page 85 and 86: evenue. The remedy of attachment be
Page 87 and 88: interest shall not be competent to
Page 89 and 90: 9. Whether solvency position and fi
Page 91 and 92: Rs.10 lakhs subject to a report to
Page 93 and 94: vi) Section 11 of the Central Excis
Page 95 and 96: Recovery of arrears during pendency
Page 97 and 98: F.No. 238/2/98-CX-7 Circular No. 55
Page 99: GENERAL CIRCULAR NO. 55 / 2004 Date
Page 103 and 104: excisable goods, materials, plants
Page 105 and 106: OFFICE OF THE CHIEF COMMISSIONER (T
Page 107 and 108: Reward to informers for recovery fr
Page 109 and 110: 3. In case, the Certificate is sent
Page 111 and 112: 12. It is emphasized that the instr
Page 113 and 114: 5. On receipt of the certificate, i
Page 115: lakhs (irrespective of the age) by
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CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

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