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

(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
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