CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
Recovery of Customs arrears on confirmation of demand – Application of Excise Circular No. 788/21/2004-CX. Circular No.5/2007 - Cus. Dt. 10.01.2007 F.No.401/243/2006-Cus.III Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) *** Subject:- Customs- Coercive action for recovery of arrears January 10, 2007 1. The Comptroller and Auditor General of India (C&AG) has undertaken a draft review on “Adjudication and Appeal Cases (Customs)” for inclusion in the report of the C&AG for the year 2005-06 (Performance Audit). C&AG has recommended that the Board should consider fixing time limit for paying duty on confirmation of demand beyond which coercive action can be taken. 2. The Board has accepted this recommendation of the C&AG. The Board has already issued a detailed circular regarding initiation of coercive action for the recovery of Central Excise duties under its Circular 788/21/2004-CX dated 25 May 2004 issued from F. No. 208/41/2003-CX.6. The instructions contained in this Circular would apply mutatis mutandis for the recovery of customs arrears as well. 3. The field formations may be suitably informed. 4. The receipt of the circular may be acknowledged. 5. Hindi version will follow. Page 46 of 117
LEGAL PROVISIONS OF RECOVERY OF ARREARS OF CENTRAL EXCISE CENTRAL EXCISE ACT 1944 SECTION 11 In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made there under including the amount required to be paid to the credit of the Central Government under Section 11D, the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue. Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change. SECTION 12 The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the Customs Act, 1962 (52 of 1962), relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by section 3. SECTION 142 (1) (b) & 142 (1) (c) (ii) OF CUSTOMS ACT, 1962 AS MADE APPLICABEL TO LIKE MATTERS IN CENTRAL EXCISE VIDE NOT .NO. 68/63-CE DATED 04.05.1963, AS AMENDED (REFER PAGE 2) Page 47 of 117
- Page 1 and 2: CUSTOMS INDEX 1. Legal provisions f
- Page 3 and 4: INTRODUCTION This Handbook is aimed
- 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
- Page 23 and 24: To …………………………
- Page 25 and 26: APPENDIX II A NOTICE OF ATTACHMENT
- Page 27 and 28: ……………………………
- Page 29 and 30: APPENDIX III B PANCHANAMA ATTACHMEN
- Page 31 and 32: To ………………………...
- 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: APPENDIX - XII A CERTIFICATE OF SAL
- 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
- Page 53 and 54: certificate within 7 days of the no
- Page 55 and 56: ii) (a) When such an application ha
- Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
- Page 59 and 60: (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
Recovery <strong>of</strong> Customs <strong>arrears</strong> on confirmation <strong>of</strong> demand – Application <strong>of</strong> Excise<br />
Circular No. 788/21/2004-CX.<br />
Circular No.5/2007 - Cus. Dt. 10.0<strong>1.</strong>2007<br />
F.No.401/243/2006-Cus.III<br />
Government <strong>of</strong> India<br />
Ministry <strong>of</strong> Finance<br />
Department <strong>of</strong> Revenue<br />
(Central Board <strong>of</strong> Excise & Customs)<br />
***<br />
Subject:- Customs- Coercive action <strong>for</strong> <strong>recovery</strong> <strong>of</strong> <strong>arrears</strong><br />
January 10, 2007<br />
<strong>1.</strong> The Comptroller and Auditor General <strong>of</strong> India (C&AG) has undertaken a draft<br />
review on “Adjudication and Appeal Cases (Customs)” <strong>for</strong> inclusion in the report <strong>of</strong> the<br />
C&AG <strong>for</strong> the year 2005-06 (Per<strong>for</strong>mance Audit). C&AG has recommended that the Board<br />
should consider fixing time limit <strong>for</strong> paying duty on confirmation <strong>of</strong> demand beyond which<br />
coercive action can be taken.<br />
2. The Board has accepted this recommendation <strong>of</strong> the C&AG. The Board has already<br />
issued a detailed circular regarding initiation <strong>of</strong> coercive action <strong>for</strong> the <strong>recovery</strong> <strong>of</strong> Central<br />
Excise duties under its Circular 788/21/2004-CX dated 25 May 2004 issued from F. No.<br />
208/41/2003-CX.6. The instructions contained in this Circular would apply mutatis<br />
mutandis <strong>for</strong> the <strong>recovery</strong> <strong>of</strong> customs <strong>arrears</strong> as well.<br />
3. The field <strong>for</strong>mations may be suitably in<strong>for</strong>med.<br />
4. The receipt <strong>of</strong> the circular may be acknowledged.<br />
5. Hindi version will follow.<br />
Page 46 <strong>of</strong> 117
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