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

WRITE OFF OF ARREARS
14. Write off of arrears- CBEC Circular 290/4/85-CX.9 dated 22.03.1985. 89-90
15. Write off of irrecoverable amounts of Customs/Central Excise duties and
abandonment of irrecoverable amounts of fines and penalties imposed under
Customs Act.1962,Central Excise and Salt Act,1944 and Gold Control
act,1968- Delegation of enhanced powers- Letter F.No. 290/20/90-CX.9 dated
21.9.1990.
16. Review of major arrears of revenue identification of arrears of revenue
involving Rs. 5 crores and above where principal amount needs to be written
off-CBEC letter F.No. 296/34/2008-CX-9 dated 20.3.2008.
OTHER RELATED NOTIFICATIONS/CIRCULARS/ORDERS
17. Whether coercive measures to recover duty demanded till such time as the
appeal/stay has been disposed of by the Commissioner (Appeals) be taken.
-Circular no. 396/29/98-CX dated 2.6.1998.
18. Recovery of arrears during pendency of appeal/stay application-Clarifications.
-Circular No. 788/21/2004-CX dated 25.5.2004.
19. Year wise summary of cases pending for recovery -Circular No. 552/48/2000-C
dated 4.10.2000.
20. Outstanding arrears of Central Excise and Customs Duties-Constitution of a
Task Force for Recovery- F.No. 296/34/2004-CX.9(Pt) dated11 th August,2004.
21. Write off/Abandonment of Irrecoverable amount of Arrears of Revenue. Letter
No. CC/TAR/53/2007 of Chief Commissioner (TAR) Dated April 23, 2008.
22. Reward to informers for recovery from tax defaulters-Boards letter
F.No.13011/3/2004-Cus (AS) 12.08.2005
23. Commissioner Of Customs(Import) Jawaharlal Nehru Customs House,
NHAVA SHEVA reg. recovery of Govt. dues. Standing Order 49/2008.
24. Commissioner Of Customs Jodhpur- Procedure for streamlining the functioning
of Recovery Cell. Office Order dt.13.03.08.
25. Chief Commissioner (TAR) letter dated 14.01.2010 regarding realization of
arrears during 2009-10
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