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

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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 Page 4 of 117 91-92 93-94 95 96-97 98-99 100-105 106-107 108 109-112 113-114 115-116
INTRODUCTION This Handbook is aimed at providing handy information to the officers of Customs, Central Excise & Service Tax regarding various provisions for recovery of arrears of revenue of Customs, Central Excise & Service Tax. The handbook is compilation of procedures, legal provisions, Notifications and CBEC circulars for recovery of arrears of revenue. CBEC has prescribed detailed procedure and formalities required to be followed, drafts of notice to be issued etc. for recovery of arrears of Customs vide Circulars 54/95 Cus dt. 30.5.95 and 56/96 Cus dt.14.11.96. On Central Excise side CBEC Circular 365/81/97 Cx-9 dt. 15.12.97 gives the guidelines. On Service Tax side Sections 73,73A to 73D, 87 of Finance Act,1944 and CBEC Circular 103/06/2008-ST dated 01.07.2008 prescribes the detailed procedure for recovery of dues of Service Tax. Page 5 of 117
Page 1: CUSTOMS INDEX 1. Legal provisions f
Page 5 and 6: SECTION 142 RECOVERY OF SUMS DUE TO
Page 7 and 8: CHAPTER II PROCEDURE FOR ATTACHMENT
Page 9 and 10: Provided that the Commissioner shal
Page 11 and 12: CHAPTER IV MISCELLANEOUS 27. Dispos
Page 13 and 14: it is found that there - is no shor
Page 15 and 16: Dues - Recovery of arrears of reven
Page 17 and 18: ATTACHMENT ANNEXURE’A’ 1. There
Page 19 and 20: PROCLAIMATION AND SALE ANNEXURE ‘
Page 21 and 22: officer for incurring such expendit
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Page 25 and 26: APPENDIX II A NOTICE OF ATTACHMENT
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Page 29 and 30: APPENDIX III B PANCHANAMA ATTACHMEN
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Page 33 and 34: APPENDIX -VI NOTICE OF ATTACHMENT O
Page 35 and 36: APPENDIX - VII B PROHIBITORY ORDER
Page 37 and 38: To …………………………
Page 39 and 40: SCHEDULE __________________________
Page 41 and 42: To APPENDIX - X NOTICE TO INTERESTE
Page 43 and 44: APPENDIX - XII A CERTIFICATE OF SAL
Page 45 and 46: LEGAL PROVISIONS OF RECOVERY OF ARR
Page 47 and 48: (i) in clause (c), the reference to
Page 49 and 50: assessed under rule 6 and the inter
Page 51 and 52: 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
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PANCHNAMA ATTACHMENT OF MOVABLE PRO
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To Sir, NOTICE OF ATTACHMENT A DECR
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To (Attaching Officer) APPENDIX - V
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To APPENDIX - VII C ORDER OF ATTACH
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The sale shall be subject to the co
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APPENDIX IX ORDER OF CONFIRMATION O
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CERTIFICATE OF SALE OF IMMOVABLE PR
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APPENDIX - XIII Record of Recovery
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“Provided that where such person
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11B of the said Act and such person
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ook, deposit receipt, policy or any
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. by recovery from any other person
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evenue. The remedy of attachment be
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interest shall not be competent to
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9. Whether solvency position and fi
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Rs.10 lakhs subject to a report to
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vi) Section 11 of the Central Excis
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Recovery of arrears during pendency
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F.No. 238/2/98-CX-7 Circular No. 55
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GENERAL CIRCULAR NO. 55 / 2004 Date
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(iii) The responsibility for monito
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excisable goods, materials, plants
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OFFICE OF THE CHIEF COMMISSIONER (T
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Reward to informers for recovery fr
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3. In case, the Certificate is sent
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12. It is emphasized that the instr
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5. On receipt of the certificate, i
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lakhs (irrespective of the age) by
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CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

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