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
LEGAL PROVISIONS OF RECOVERY OF ARREARS OF CUSTOMS: CUSTOMS ACT, 1962 SECTION 28 NOTICE FOR PAYMENT OF DUTIES, INTEREST ETC. - (1) When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may, - (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year; (b) in another case, within six months, from the relevant date; serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the refund has erroneously been made requiring him to show cause why he should not pay the amount specified in the notice. Provided that where any duty has not been levied or has been short-levied or the interest has not been charged or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any willful mis-statement or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect as if for the words "one year" and "six months'', the words "five years" were substituted. Explanation : Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be. (2) The proper officer, after considering the representation, if any made by the person on whom notice is served under sub-section (1), shall determine the amount of duty or interest due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount determined. (3) For the purposes of sub-section (1), the expression "relevant date" means - (a) in a case where duty is not levied, or interest is not charged, the date on which the proper officer makes an order for the clearance of the goods; (b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof; (c) in a case where duty or interest has been erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty or interest. Page 6 of 117
SECTION 142 RECOVERY OF SUMS DUE TO GOVERNMENT. - (1) Where any sum payable by any person under this Act is not paid, - (a) the proper officer may deduct or may require any other officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other officer of customs: or (b) the Assistant Commissioner of Customs may recover or may require any other officer of customs to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the Assistant Commissioner of Customs or such other officer of customs; or (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b) – (i) the Assistant Commissioner of Customs may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any Property or resides or carries on his business and the said Collector on receipt of such certificate shall proceed to recover from such person the amount specified there under as if it were an arrear of land revenue; or (ii) the proper officer may, on an authorization by a Commissioner of Customs and in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such' person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus, if any, to such person. (2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made there under provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section Page 7 of 117
- Page 1 and 2: CUSTOMS INDEX 1. Legal provisions f
- Page 3: INTRODUCTION This Handbook is aimed
- 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 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
- Page 53 and 54: certificate within 7 days of the no
SECTION 142<br />
RECOVERY OF SUMS DUE TO GOVERNMENT. - (1) Where any sum payable by<br />
any person under this Act is not paid, - (a) the proper <strong>of</strong>ficer may deduct or may require<br />
any other <strong>of</strong>ficer <strong>of</strong> customs to deduct the amount so payable from any money owing to<br />
such person which may be under the control <strong>of</strong> the proper <strong>of</strong>ficer or such other <strong>of</strong>ficer <strong>of</strong><br />
customs: or<br />
(b) the Assistant Commissioner <strong>of</strong> Customs may recover or may require any other <strong>of</strong>ficer<br />
<strong>of</strong> customs to recover the amount so payable by detaining and selling any goods<br />
belonging to such person which are under the control <strong>of</strong> the Assistant Commissioner <strong>of</strong><br />
Customs or such other <strong>of</strong>ficer <strong>of</strong> customs; or<br />
(c) if the amount cannot be recovered from such person in the manner provided in clause<br />
(a) or clause (b) –<br />
(i) the Assistant Commissioner <strong>of</strong> Customs may prepare a certificate signed by him<br />
specifying the amount due from such person and send it to the Collector <strong>of</strong> the district in<br />
which such person owns any Property or resides or carries on his business and the said<br />
Collector on receipt <strong>of</strong> such certificate shall proceed to recover from such person the<br />
amount specified there under as if it were an arrear <strong>of</strong> land revenue; or<br />
(ii) the proper <strong>of</strong>ficer may, on an authorization by a Commissioner <strong>of</strong> Customs and in<br />
accordance with the rules made in this behalf, distrain any movable or immovable<br />
property belonging to or under the control <strong>of</strong> such' person, and detain the same until the<br />
amount payable is paid; and in case, any part <strong>of</strong> the said amount payable or <strong>of</strong> the cost <strong>of</strong><br />
the distress or keeping <strong>of</strong> the property, remains unpaid <strong>for</strong> a period <strong>of</strong> thirty days next<br />
after any such distress, may cause the said property to be sold and with the proceeds <strong>of</strong><br />
such sale, may satisfy the amount payable and the costs including cost <strong>of</strong> sale remaining<br />
unpaid and shall render the surplus, if any, to such person.<br />
(2) Where the terms <strong>of</strong> any bond or other instrument executed under this Act or any rules<br />
or regulations made there under provide that any amount due under such instrument may<br />
be recovered in the manner laid down in sub-section (1), the amount may, without<br />
prejudice to any other mode <strong>of</strong> <strong>recovery</strong>, be recovered in accordance with the <strong>provisions</strong><br />
<strong>of</strong> that sub-section<br />
Page 7 <strong>of</strong> 117
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