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

To:
All Principal Collectors of Customs and Central Excise,
All Collectors of Customs and Central Excise,
All Collectors of Customs,
All Collectors of Central Excise.
F. No. 290/20/90-CX. 9
Government of India
Ministry of Finance
Department of Revenue.
------
New Delhi, the 21 st September, 1990
Subject : Write off of irrecoverable amounts of Customs/ Central Excise duties and
abandonment of irrecoverable amounts of fines and penalties imposed under Customs Act,
1962, Central Excise and Salt Act, 1944 and Gold Control Act, 1968 – delegation of
enhanced powers :-
I am directed to say that under the Delegation of Financial Powers (Second Amendment) Rules,
1990 published vide S. O. NO. 1469 dated 26.05.1990 in the Gazette of India, Part II, Section (3)
and sub-section (ii), the powers of the Principal Collectors of Customs and Central Excise, &
Collectors of Customs and Collectors of Central Excise have been enhanced as under :-
Name of the authority Power delegated
(iv)(a) Principal Collectors of Customs
and Central Excise
(b) Collectors of Customs and
Central Excise.
(a) Full powers for abandonment
of irrecoverable amounts of fines and
penalties imposed under Custom
Act,1962, Central Excise and Salt
Act,1944 and Gold Control Act,1968 and
(b) To write off irrecoverable amounts of
Customs/Central Excise duties upto Rs.15
lakhs subject to a report to the next higher
authority.
(a) Full powers for abandonment
of irrecoverable amounts of fines
and penalties imposed under Customs
Act,1962,Central Excise & Salt Act 1944 &
Gold Control Act,1968 and
(b) To write of irrecoverable amounts
of Customs /Central Excise duties upto
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