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

9. Whether solvency position and financial status of the licensee, ascertained at the
time of issue / renewal of licence.
10. Whether any security obtained at the time of issue/renewal of licence. Efforts
made to recover the arrears from out of security.
11. Whether surety obtained and solvency verified at the time of issue/renewal of
licence. Amount recovered from surety. If no amount recovered reason
therefore.
12. Date of issue of certificate under Section 11 of the Central Excise and Salt Act
1944.
13. Details of action to pursue the matter with revenue authorities; efforts made
between the date of Certificate action and the date of irrecoverability certificate.
14. Date of issue of irrecoverability certificate and the details of financial position of
defaulter.
15. Whether any property alienated since the raising of the demand for duty. Steps
taken to check alienation of property and recovery possibilities out of the same.
16. (a) Whether defaulter prosecuted, if not reasons therefor;
(b) Result of prosecution launched,
17. (a) Whether civil suit filed, if not reasons therefor;
(b) Result of civil suit.
18. Whether non-recoverability of amount was on account of any defects in rules or
procedure the amendment of which require the orders of higher authorities.
19. Whether there has been any serious negligence on the part of any Government
servant which may call for disciplinary action by higher authority.
20. Names and designations of Government Servants, if any, responsible for causing
loss of revenue and action taken against them,
21. Any other relevant facts/remarks of the Collectors.
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