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

OFFICE OF THE COMMISSIONER OF CUSTOMS (PREV.): JODHPUR
HQRS AT N. C. R. BUILDING, SATATUE CIRCLE,
JAIPUR-302 005.
OFFICE ORDER
Dated : 13.03.08
In order to streamline the functioning of Recovery Cell for recovery of arrears of revenue,
the following procedure shall come into force with immediate effect.
1. For the purpose of making recovery of government dues under section 142 (1)(c)(ii) read
with Customs (Attachment. of Property of the Defaulters for Recovery of Government Dues)
Rules, 1995, Assistant/Deputy Commissioner of Customs, Recovery Cell is authorized as
"Proper Officer".
2. The "Proper Officer" shall take action for recovery of government dues in the manner
prescribed in Handbook on Recovery of Arrears of Customs Revenue
3. Assistant/Deputy Commissioner of Customs making the request for recovery of dues in
terms of section 142 (1)(c)(ii) by Proper Officer shall send certificate to Commissioner of
Customs in Appendix I (Copy enclosed) along with following documents/information.
a) All the known addresses of the defaulter. If the defaulter is not available at the
address given in the import or export document or panchnama prepared at the time
of seizure of contraband or statement recorded under section 108 of Customs
Act, 1962 or arrest memo, then the present address at which he is available.
b) Details of property and bank - accounts,
c) Copy of Order-in-Original, appellate order if any with certificate that the said order
has attained finality.
d) Steps that were taken to recover the government dues including copy of Detention
Notice.
4. In case the property of the defaulter is located outside the jurisdiction of this
Commissionerate, then Assistant/Deputy Commissioner of Customs will send the Certificate
directly to Commissioner of Customs/ Commissioner of Customs & Central Excise in whose
jurisdiction the property is located under intimation to the Recovery Cell of the Commissionerate.
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