Circular, 2018

Text

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Cireular No. L066 [5/201S-Cx, Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Room No.267-D, North Block, New Delhi, dated 26.06.2018 To, Principal Chief Commissioner/ Chie? Commissioners of CX & GST/Customs (Al), Principal Directors General/Directors General of CBIC (All). Subject: Non-InitiationDelay in Recovery Proceedings- Audit Revort No.3 of 2017 and Audit Report No.41 of 2016 of C&AG of India (Indirect Taxes — Central Excise and Service Tax)-regardlng, The undersigned is directed to refer the Circular No.365/81/1997-CX, dated 15.12.1997, wherein it wes directed that a special cell, namely “Recovery Cell” should be created in each “Commissionerate” headed by a Dy./Assistant Commissioner who will be designated as the “Authorised Officer”, for the Purpose of making recovery of Government dues in terme of Section 11 of the Central Excise Act, 1944 read with Section 142 of the Customs Act, 1962 and the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, Attention is also invited to the Board's Circular No. 1062/2017-CX dated 12.12.2017, issued on the aforesaid subject. 2 In this context, it is noted that field formations are not following uniform practice. Some Commissionerates have no Recovery Cell a Hars, and where such Recovery Cells have been constituted, most of them are acting as mere monitoring cells. Only a few are discharging the duties as envisaged in the Circular No.365/81/1997-CX, dated 15.12.1997.

3. In view of the above, it is reiterated that all Commissionerates should constitute a Recovery Cell as laid down in the aforesaid Circular, and only those gases where recovery is not made by Departmen’ i nd action needs to_be taken for recovery b’ ittachment and sale of ‘operty of the defayiter, aid down in section 142 of the Cust ct, 1962 transferred to the Recovery Cell. Ali other cases of recovery of arrears will be dealt with by concerned jurisdictional officers only, 4, The standard operating procedure to be followed is as follows:- Where the Government dues have not been paid by any person and the recovery is to be done under Section 142 of Customs Act, 1962 & Rules there under, the Dy./Assistant Commissioner of GST & Central Excise/Customs should prepare a certificate under Rule-3 in the prescribed format, clearly ir page his bank accounts, 4.1. The Pr, Commissioner/ Commissioner of GST &Central Excise or the Pr. Commissioner/

5. Keeping in view the Seriousness of the matter, the Board feels that more emphasis and better monitoring of tax arrears recovery \s required at the Zone and Commissionerate level. The Zonal Chief Commissioners are hereby directed to closely look into the matter and take necessary steps to revamp the Recovery cells, Action may also be taken to review and monitor the tax arrears cases and expeditious action taken towards their liquidation, The Tecovery of arrears should be Properly reflected in the Monthly Performance Reports (MPRs) on the DDM portal serious and prompt manner as envisaged in the Circular, Non-compliance of the above directions will be viewed seriously. Yours faithfully, Yorn! Under Secretary to the Govt, of India Copy to:- Chairman & Members, CBIC Commissioner (Tax Arrear Recovery), DGPM, C. R, Building, New Delhi. Commissioner (PAC), Hudeo Vishal Building, Bhikaji Kama Place, New Dethi, Webmaster with request to upload on CBIC website. Page 1 Page 2

Provisions this circular answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Central Excise Act, 1944