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TMI BlogRecovery of arrears of Customs Revenue comprising of Customs duty, fine and penaltyX X X X Extracts X X X X X X X X Extracts X X X X ..... Reconstruction (BIER) /Debt Recovery Tribunal (DR T)/ Official Liquidator (OL) cases. ii. Cases pending with Settlement Commission and Revision Application (RA). Rest of the cases where appeal period is over and no appeal is filed are recoverable unrestrained arrears. 2. Registers for all the categories of an-ears is to be maintained in the format prescribed as per Standing Order no. 11/2019 dated 14.11.2019 issued by the Commissioner of Customs(Import- I), NCH, Mumbai by each section and combined list of all cases of arrear of revenue should be maintained and updated by TRC on monthly basis for monitoring purpose. 3. Boards has issued instructions and guidelines with regards to Recovery of Arrears from time to time and compiled in Hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd immovable properties details are ascertained. f. In case the Group AC/DC fails to recover the an-ears in the manner above, a certificate u/s 142(l)(c)(i) of the Customs Act, 1962, Appendix I should be issued by the Group ACDC. g. After issuance of Appendix I, a copy of the file invariably containing the following documents be sent to the Asstt./Dy. Commissioner of Customs i/c Tax Recovery Cell (TRC) for further recovery of arrears. (a) Copy of Order-In-Original Order confirming Less Charge Demands. (b) Copy of the Order of Commissioner (Appeal) CESTAT/high Court/Supreme Court. (c) A Certificate to the effect that no stay application is pending before any Appellate Authority Court as far as amount sought to be recovered through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the amount mentioned in the Certificate. Upon receipt of the certificate from the Appraising Group Section, the Tax Recovery Cell shall issue a letter to the defaulter bringing to his/her notice the provision of the Section 142 of the Customs Act, 1962 and the amount of an-ears due, with direction to pay the said amount within 10 days of the receipt of the notice. In the meantime, the officers of TRC shall make discreet inquiries about the proveable & inproveable property of the defaulters and to report to ACDC TRC within a period of seven days about the particulars of the property. 8. While making the inquiries about the movable property, TRC Officers shall also seek information about the business, bank accounts and information regardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the said Asstt./Dy. Commissioner as prescribed under Customs (Attachment of property of Defaulters for Recovery of Govt. dues) Rules 1995 as amended from time to time. 11. If the amount mentioned in the certificate together with the cost of detention of the property is not paid within the period of 30 days from the date of attachment of the property, the Commissioner may authorize the proper officer to proceed to realize the amount by the sale of defaulters property by public auction. 12. For the purpose of sale of attached property, AC/DC Disposal(G) shall be the proper officer for selling the property and the procedure prescribed in Chapter Ill of the Customs (Attachment of Property of Defaulters for Recovery of Govt. dues) Rule, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eabouts. i. Trade Association for whereabouts, present address and the activities. j. Make discreet enquiries with trade rivals, market k. Get clues from social media. 15. If even after the above action the defaulters remain untraceable and no property/assets could be identified, a list of such case-wise particulars shall be prepared and put up to the Commissioner so that the matter can be taken up with DGRI, DGCEI and the Nodal Officer FIU- 16. If the above actions do not yield desired results/recovery, write off proposals can be examined as government by CBEC Circular No. 946/07/2011 dated 01.06.2011 and after due compliance, the proposal for WRITE OFF may be sent to the competent authority as per the prescribed format by respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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