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

equirement, if any, of pre-deposit becomes certain. Normally, such cases should be
exceptional.
(xv) Commissioners (Appeals) shall ensure immediate communication of his orders to the
assessee as well as to the department.
(xvi) Performance of Commissioners (Appeals) as afore stated shall be monitored by zonal
Chief Commissioners every month and also discussed and reviewed during meetings /
interaction with Task Force / Nodal Officers.
Cases Before Settlement Commission
(xvii) All cases pending before Customs & Central Excise Settlement Commission should be
scrutinized by the jurisdictional Commissioners and it should be ensured that comments /
reports thereon are sent promptly to the Settlement Commission. Amounts payable to the
government in accordance with the Admission Orders and the Final Orders of the
Commission should be recovered immediately. Progress in these cases should be
reviewed by the Nodal Officers for all Commissionerates initially and later in the
periodic meetings with the Commissioners and the Chief Commissioners.
Collection Strategy for Undisputed Arrears
(xviii) The jurisdictional Commissioners and Chief Commissioners would regularly review and
identify the arrears which are free from any restraints. In case the assessee does not pay
up the dues, immediate action under Section 11 of the Central Excise Act or Section 142
of the Customs Act, 1962, as the case may be, should be taken and recovery effected.
The zonal Chief Commissioners would send a list of all such cases to the concerned
Nodal Officer immediately and update it every month. The Nodal Officers will monitor
the progress. The responsibility for any default in the action for recovery at any stage
under the aforesaid legal provisions will be with the jurisdictional Commissioner.
(xix) For the facility of officers, the broad stages for recovery under the aforesaid provisions
of law are as under.
(a) Deducting such amounts from any money owing to the defaulter;
(b) Attachment and sale of excisable goods belonging to the defaulter;
(c) If the goods belonging to a Central Excise defaulter are under the control of
Customs officers anywhere in the country (including Ports, ICDs, CFSs, Bonded
Warehouses), such officers would be required to recover the said amount by
detaining and selling such goods belonging to the defaulter;
(d) If the amount cannot be recovered by the aforesaid means, any movable or
immovable property belonging to or under the control of the defaulter will be
detained under Section 142(1) (c) read with Customs (Attachment of Property of
Defaulters for Recovery of Government Dues) Rules 1995.
(e) If any dues are not paid within 30 days of the detention as above, the said
property would be sold in the prescribed manner.
(f) Under Clause 70 of the Finance (No.2) Bill 2004, a proviso is proposed to be
inserted below Section 11 for recovery of dues by attachment and sale of all
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