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

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Dated the APPENDIX - II (NOTICE OF DEMAND TO DEFAULTER) Officer of the Asstt. Commissioner of Customs & Central Excise Dated To Please take notice that certificate No. ................... dated ............... had been forwarded by the Assistant Commissioner of Central Excise .................. to the Commissioner of Customs and Central Excise, ................... for the recovery of an amount of Rs.............., details of which are given herein below:- The said Commissioner has sent the said certificate to the undersigned who has been authorised by the said Commissioner under Section 142(1) (c) (ii) of the Customs Act, 1962, read with Rule 4 of the Customs Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995, as made specifying that an amount of Rs................ is to be recovered from you. 2. Your are hereby required to pay the amount aforesaid within seven days from the date of service of this notice. 3. A copy of the challan in From TR 6 is enclosed for the purpose. 4. You are hereby informed that in case of default, steps would be taken to realise the amount in accordance with the provisions of the Customs (Attachment of Property of Defaulters for the recovery Government Dues) Rules 1995. 5. In addition to the amount aforesaid, you will also be liable for- (a) Such interest as is payable in accordance with Section 11AA of Central Excise Act, 1944 or rule 57I/Rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date. (b) all cost, charges and expense incurred in respect of the service of this notice and of warrants and other processes and of all other proceeding taken for realising the arrears. Seal Dated: Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Page 60 of 117
(Scoreout whichever paragraph is not applicable.)` Note:- Attention is invited to Rule 9 of the Customs (Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995 which is reproduced below:- 9(i) Where a notice has been served on a defaulter under rule -2, the defaulter or his representative interest shall not be competent to mortgage, charge, lease, or otherwise deal with any property belonging to his except with the permission of the Proper Officer, nor shall any civil court issue an process against such property in execution of a decree for the payment of money. (ii) Where an attachment has been made under these Rules, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other monies contrary to such attachment, shall be void, as against all claims enforceable under the attachment. Page 61 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 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
Page 55 and 56: ii) (a) When such an application ha
Page 57: From FORM OF CERTIFICATE UNDER SECT
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
Page 95 and 96: Recovery of arrears during pendency
Page 97 and 98: F.No. 238/2/98-CX-7 Circular No. 55
Page 99 and 100: GENERAL CIRCULAR NO. 55 / 2004 Date
Page 101 and 102: (iii) The responsibility for monito
Page 103 and 104: excisable goods, materials, plants
Page 105 and 106: OFFICE OF THE CHIEF COMMISSIONER (T
Page 107 and 108: Reward to informers for recovery fr
Page 109 and 110:
3. In case, the Certificate is sent
Page 111 and 112:
12. It is emphasized that the instr
Page 113 and 114:
5. On receipt of the certificate, i
Page 115:
lakhs (irrespective of the age) by
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CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

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