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

OFFICE OF THE CHIEF COMMISSIONER (TAX ARREARS RECOVERY )
CUSTOMS, CENTRAL EXCISE AND SERVICE TAX,
C.R. BUILDING, I.P. ESTATE, NEW DELHI-110002.
C.No. CC/TAR/54/2009/3 Dated : 15.01.2010
All Chief Commissioners of Customs & Central Excise
All Chief Commissioners of Central Excise
All Chief Commissioners of Customs
All Chief Commissioners (LTU)
Sir,
Subject : Realisation of arrears during 2009-10 – reg.
Please refer to this Office letter C.No.CC (TAR)/54/2009 dated 28.10.2009 &
23.12.2009 on the above subject.
2. The TAR set up was constituted as a Task force vide Office Memorandum
F.No.296/34/2004-CX.9 (Pt.) dated 12.08.2004 to coordinate, facilitate, monitor and oversee the
efforts of the Customs & Central Excise field formations towards recovery of arrears.
3. The essential point to be noted is that as per the legal provisions, it is basically the
responsibility of the jurisdictional Commissioner and his officers to recover arrears of revenue.
The jurisdictional Commissioners may be requested :-
i. To get stay orders by CESTAT/Courts , vacated.
ii. To file early hearing applications in CESTAT/Courts in matters involving significant
revenue.
iii. To take action under Section 11 of the Central Excise Act in appropriate cases.
iv. To take action under the Customs (Attachment of Property of Defaulters for recovery of
Government Dues) Rules, 1995. This has been made applicable to Central Excise vide
Notification No. 48/97-CE(NT) dated 02.09.97 (Refer Board’s Circular No.365/81/97-
CX dt.15.12.97)
v. To follow up cases pending before BIFR/Debt Recovery / Tribunal/ Official Liquidator/
Committee on Disputes.
vi. To dispose off all adjudication cases at the level of Commissioners, Addl. Commissioners
& Joint Commissioners.
vii. To ensure quick implementation of favorable orders of CESTAT/Courts.
4. The Chief Commissioners are expected to monitor the above aspects.
5. In the Chief Commissioner’s Conference held on 08 th & 09 th September, 2009, it was
decided that “multi-pronged approach to manage different category of arrears was recommended.
Suggestions were also made for monitoring of all cases involving revenue of more than Rs. 50