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

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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. Page 114 of 117
5. On receipt of the certificate, it shall be entered in the register and further action to be taken by Assistant/Deputy Commissioner of Customs, Recovery Cell in terms of Handbook on Recovery of Arrears of Customs Revenue. 6. Certificate in Appendix II (Copy enclosed) signed by Assistant/Deputy Commissioner of Customs, Recovery Cell will be served upon the defaulter by a team of Preventive Branch of the Commissionerate. 7. In cases where certificate has been forwarded to other Commissioner of Customs/Commissioner of Customs & Central Excise, the details shall be entered in a separate register so that matter can be pursued with that Commissionerate by the Recovery Cell. 8. During this period, if any amount is recovered, the particulars of the same shall be forwarded by Assistant/Deputy Commissioner of Customs of the formation which had issued the certificate in Appendix I to Recovery Cell so that a suitable note is made in the register. 9. 2 Registers so maintained shall be reviewed by Assistant /Deputy Commissioner of Customs, Recovery Cell every week and progress reported to the Commissioner of Customs. 10 It is expected that the jurisdictional officer will ensure utmost personal attention and caution so that recoveries of Govt. dues, if any, can be made without any loss of time and in a time bound manner.. (DR. ANOOP SWARUP) COMMISSIONER
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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
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assessed under rule 6 and the inter
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ANNEXURE B OFFICE OF THE SUPERINTEN
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certificate within 7 days of the no
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ii) (a) When such an application ha
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From FORM OF CERTIFICATE UNDER SECT
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(Scoreout whichever paragraph is no
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 and 100: GENERAL CIRCULAR NO. 55 / 2004 Date
Page 101 and 102: (iii) The responsibility for monito
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: 12. It is emphasized that the instr
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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