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

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Director General of Inspection (Customs and Excise) D.O. F.No. 585/7/2000 dated 14-09-2000, to report such cases separately in the MTR's. 5. The Board will also like the other cases involving arrears of revenue not being stayed for recovery where the parties are not paying the dues to exchequer despite all efforts and where coercive measures like Rule 230 action has not yielded results and where amounts involved are significant, to be taken up for action by Recovery Cells in future rather than being transferred to District Authorities as being done in routine hitherto. 6. Some further guidelines in this regard are being issued separately. Page 100 of 117
GENERAL CIRCULAR NO. 55 / 2004 Dated:19.08.2004 Sub:- CE–Outstanding Arrears of Central Excise and Customs Duties – Constitution of a Task Force for Recovery – Reg. - - - - - - - Copy of Board’s letter F. No. 296 / 34 /2004- CX.9 (Pt.) dated 11.08.2004, on the above subject, is communicated for information and necessary action. [Issued from file C.No.IV/16/04/2004-Cx.Pol (Vol.II)] Sd/- (K.C.JOHNY) JOINT COMMISSIONER (TECH) F.No. 296/34/2004-CX.9(Pt) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs **** New Delhi, Dated the 11 th August, 2004. OFFICE MEMORANDUM Sub : Outstanding Arrears of Central Excise and Customs Duties- Constitution of Task Force for Recovery-Reg. The Department has been assigned arrears recovery target of Rs. 2250 crores for Central Excise and Rs. 750 crores for Customs. With a view to co-ordinate, facilitate, monitor and oversee the efforts of the Customs & Central Excise field formations towards recovery of arrears, a Centralised Task Force is hereby constituted by the Board. The composition of the Task Force is as follows : (i) Chief Commissioner (Tax Arrears Recovery) stationed at New Delhi. (ii) Six Commissioners to be posted exclusively as Nodal Officers (Tax Arrears Recovery) at the six locations, namely, Delhi, Mumbai, Kolkata, Chennai, Vadodara and Nagpur. The said Nodal Officers will cover the Commissionerates assigned as under. a Page 101 of 117
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CUSTOMS INDEX 1. Legal provisions f
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INTRODUCTION This Handbook is aimed
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SECTION 142 RECOVERY OF SUMS DUE TO
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CHAPTER II PROCEDURE FOR ATTACHMENT
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Provided that the Commissioner shal
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CHAPTER IV MISCELLANEOUS 27. Dispos
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it is found that there - is no shor
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Dues - Recovery of arrears of reven
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ATTACHMENT ANNEXURE’A’ 1. There
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PROCLAIMATION AND SALE ANNEXURE ‘
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officer for incurring such expendit
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To …………………………
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APPENDIX II A NOTICE OF ATTACHMENT
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APPENDIX III B PANCHANAMA ATTACHMEN
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To ………………………...
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APPENDIX -VI NOTICE OF ATTACHMENT O
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APPENDIX - VII B PROHIBITORY ORDER
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To …………………………
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SCHEDULE __________________________
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To APPENDIX - X NOTICE TO INTERESTE
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APPENDIX - XII A CERTIFICATE OF SAL
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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
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Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
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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
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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
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Page 97: F.No. 238/2/98-CX-7 Circular No. 55
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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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