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

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To Sir, APPENDIX-VI NOTICE OF ATTACHMENT OF MOVABLE PROPERTY IN THE CUSTODY OF A COURT OR A PUBLIC OFFICER Office of the Assistant Commissioner, Customs & Central Excise Whereas .............. has not paid the arrears amounting to Rs. .............. in respect of Certificate No............. dated ....... forwarded by the Assistant Commissioner of Customs ....... and the interest payable under section 11AA or Section 11AB of Central Excise Act, 1944 or Rule 57I / Rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date and the said authorised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 specifying that an amount of Rs. ......... is to be recovered by the undersigned from the defaulter; and the undersigned desires to attach sums of money of other property, which is included in the defaulter's property now in your custody*, I request that you will hold the said money or property and any interest or dividend becoming payable thereon subject to the further and other available details. OFFICE SEAL Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Note:-* Here state how the money or property is understood to be in the hands of the Court of the Public Officer addressed, on what account and other available details. Page 66 of 117
To (Attaching Officer) APPENDIX - VII A Office of the Assistant Commissioner, Customs & Central Excise, Whereas the undersigned has passed on the ......................... day of ............... 19 ............. an order for the attachment of the under mentioned property in the course of proceedings for the recovery of arrears due from ............... (defaulter) in respect of Certificate No. .............. dated ............... forwarded by the Assistant Commissioner of Central Excise ....... to the Authorised Officer (so authorised by the Commissioner of Central Excise under Rule 4 of the Customs (Attachment of Property for Recovery of Government Dues) Rule, 1995 as made applicable to like matters in Central Excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended, you are hereby directed to seize the said property and bring the same before me and hold the same subject to my orders. DETAILS OF PROPERTY Given under my hand and seal at .................. this ................... day of ........... 19 ........... (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Page 67 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 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: To Sir, NOTICE OF ATTACHMENT A DECR
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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