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

• Section 11 of the Central Excise Act also provides for recovery of dues by attachment
and sale of all excisable goods, materials, plants and machineries etc. in the custody or
possession of a successor/transferee to whom the business or trade has been disposed off.
These provisions have to be made use of recovery.
• The jurisdictional Commissioners/Chief Commissioners shall also identify the cases
where reportedly defaulters are not traceable or assets are not available. The
Commissioners will complete enquiries at all known addresses of the defaulters (e.g.
offices, works, depots, warehouses, residence etc.) to ascertain whether any moveable or
immovable assets can be located. Discrete investigations will be made from the
neighboring persons, trade rivals, market and other concerned Government departments
whether any other place of business of the defaulter anywhere in India exists. If yes,
action will be extended to such places, discreet investigations should also be made about
his Bank accounts or any possible clues with the banks.
• If even after the above action the defaulters remain untraceable and assets not available,
zonal Chief Commissioners will sent case-wise particulars to the DGRI/DGCEI as the
case may be, under intimation to the concerned Nodal officers. The help of such
intelligence agencies will be taken for further pursuing such cases. The Nodal officer will
review action for locating the defaulters or assets in accordance with the law and coordinate
so that the investigations by the said intelligence agencies are quickly completed
and results intimated to Chief Commissioners. The officers of these Directorates General
will use their resources in locating such persons and their property anywhere in the
country and for this purpose, they may, inter-alia, take the help of income tax authorities
whose database may also be useful. The Nodal officer will do monthly monitoring of
such references and results of the investigations. DGRI and DGCEI may have a special
cell in their headquarters for attending to such references and ensuring immediate action
and reporting of results by field units.
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