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

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To<br />

…………………………….<br />

…………………………….<br />

…………………………….<br />

APPENDIX – II<br />

(NOTICE OF DEMAND TO DEFAULTER)<br />

Office <strong>of</strong> the Asstt. Commissioner<br />

<strong>of</strong> Customs and Central Excise<br />

……………………………….<br />

Dated………………………….<br />

Please take notice that certificate No………………….. dated ……………………. had been<br />

<strong>for</strong>warded by the Assistant Commissioner <strong>of</strong> Customs ……………………….. to the<br />

Commissioner <strong>of</strong> Customs and Central Excise …………… <strong>for</strong> the <strong>recovery</strong> <strong>of</strong> an amount <strong>of</strong><br />

Rs………………… details <strong>of</strong> which are given herein below:-<br />

The said Commissioner has sent the said certificate to the undersigned who has been<br />

authorized by the said Commissioner under Section 142(1) (c) (ii) <strong>of</strong> the Customs Act,<br />

1962, read with Rule 4 <strong>of</strong> the Customs Attachment <strong>of</strong> Property <strong>of</strong> Defaulters <strong>for</strong> Recovery<br />

<strong>of</strong> Customs Dues) Rules 1995 specifying that an amount <strong>of</strong> Rs………………. is to be<br />

recovered from you.<br />

2. You are hereby required to pay the amount a<strong>for</strong>esaid within seven days from the<br />

date <strong>of</strong> service to this notice.<br />

3. A copy <strong>of</strong> the challan in Form TR 6 is enclosed <strong>for</strong> the purpose.<br />

4. You are hereby in<strong>for</strong>med that in case <strong>of</strong> default, steps would be taken to realize the<br />

amount in accordance with the <strong>provisions</strong> <strong>of</strong> the Customs (Attachment <strong>of</strong> Property <strong>of</strong><br />

Defaulters <strong>for</strong> the <strong>recovery</strong> Government Dues) Rules, 1995.<br />

5. In addition to the amount a<strong>for</strong>esaid, you will also be liable <strong>for</strong> –<br />

(a) such interest as is payable in accordance with Section 28AA <strong>of</strong> the said Act <strong>for</strong> the<br />

period commencing immediately after the said date.<br />

(Seal)<br />

(b) all cost, charges and expenses incurred in respect <strong>of</strong> the service <strong>of</strong> this notice and <strong>of</strong><br />

warrants and other processes and <strong>of</strong> all other proceedings taken <strong>for</strong> realizing the<br />

<strong>arrears</strong>.<br />

Dated:<br />

Authorised Officer<br />

(NAME IN BLOCK /LETTERS)<br />

DESIGNATION<br />

Page 25 <strong>of</strong> 117

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