OFFICE OF THE COMMISSIONER OF
CUSTOMS (IMPORT)
JAWAHAR CUSTOMS HOUSE NHAVA SHEVA
RAIGAD MUMBAI
F.No. S/26-MISC -06/2008 RRC (Import) DATE . 09.2008
STANDING ORDERNO.
49/2008
1.In view of amendment of Section 142(1) of the Customs
Act,1962, empowering the Asst. Commissioner of Customs to attach and sell the
movable and /or immovable property of defaulter as per the Customs (Attachment
of property of Defaulter for Recovery of Government dues) Rule,1995 a Revenue
Recovery Cell in the Office of the Commissioner of Customs (Import) has been
formed in the Jawahar Custom House to effectively monitor the progress &
finally recover the arrears of Custom House duty, fine and penalty from the
defaulters who have failed to pay it so far for cases pertaining to
Commissionerate of Import . The following procedure is prescribed for the
recovery of arrears of Customs Revenue comprising of Customs duty, fine and penalty
etc. by the Jawahar Customs House, Commissionerate of Import.
2. After
the issue of order confirming less charge demands under Section 28(1) of the
Customs Act, 1962, and/or issue of Order-in-Original the concerned Group shall
wait for the appeal period to be over. After the expiry of appeal period, AC/DC
Group shall take steps including issue of Detention Orders to recover the
amount payable by the Importer and others in terms of Section 142(1) (a) or (b) of Customs Act,1962, In case the Group
AC/D.C. fails to recover the arrears in this manner , certificate u/s 142 (1) (c)(i) of the Customs Act,1962, should be sent to the District
Collector in cases , where the amount due is Rs.
1,00,000/- and less in all other cases, where the the amount due, whether by
way of duty or penalty or interest exceeds Rs.1,00,000/- a
certificate shall be prepared in the Proforma as
given in enclosed Appendix I and sent to the Asstt. /
Dy. Commissioner of Customs I/C Revenue Recovery Cell.
While sending Appendix I to AC/RRC, the following documents should invariably be
enclosed.
(a) Copy of Order-In-Original
/ Order confirming Less Charge Demands.
(b) Copy of the Order of Commissioner
(Appeal) CESTAT/
( c ) Copy of the stay application if any, pending
before Commissioner
(Appeal) /CESTAT /High Court
/Supreme Court
(d)
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 Revenue
Recovery Cell is concerned.
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3. In case, the Certificate is sent without enclosing
the above mentioned documents, the case shall not be taken up for initiating
recovery proceeding by the Revenue Recovery Cell but shall be returned for
making good the deficiencies. Further, in
case the defaulter owns property out side the city limits of Mumbai , Thane or Raigad Dist:, the Certificate in Appendix I shall be sent
directly by concerned AC/ DC to the jurisdictional Commissioner of Customs and
Central Excise, for recovery of arrears . Such cases need not be referred to Revenue
Recovery Cell.
4.
If after sending
the certificate to Revenue Recovery Cell, the amounts due are paid by the
concerned parties/persons either in full or in part, then intimation about
receipt of such payments shall be immediately sent by the Groups/Units to the Revenue
Recovery Cell and in any case not latter than 3 days of the receipt of such
payments .In addition, copies of all further correspondence pertaining to the
recovery of the sums due as mentioned in the Certificate sent to Revenue
Recovery Cell should also be made available to the Revenue Recovery Cell on
regular basis.
5.
In cases where
the certificate is issued to District Collectors for recovery of arrears and
the amount due is not recovered by the District Authorities within three months
of the issuance of Certificate in Appendix I, the District Authorities should
be informed by the AC/DC Group through a registered AD letter to discontinue
recovery and a Certificate in Appendix I should be sent to Revenue Recovery Cell
for initiating recovery action under sub clause (ii) of Section 142(1) ( c ) in
case the defaulter’s property is located within Mumbai, Thane and Raigad Dist. In all other cases, the certificate in
Appendix I, should be forwarded to the respective Jurisdictional
Commissioner of Customs and C. Excise.
6.
After the receipt
of certificate in Appendix I from the concerned Groups along with copies of
Order-In-Original and other documents mentioned in preceding paragraphs a file
no. shall be allocated by the Revenue Recovery Cell to each such case.
7.
The Revenue Recovery
Cell shall be headed by an Asstt./
Dy. Commissioner of Customs, who will be the proper officer for
the purpose of attachment of the defaulter’s property and for realizing the
amount mentioned in the Certificate. Upon receipt of the certificate from the
Appraising Group/Section the Revenue Recovery Cell shall issue a letter to the
defaulter bringing to his/her notice the
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provision of the Section 142 of the Customs Act, 1962 and the
amount of arrears due, with direction to pay the said amount within 10 days of
the receipt of the notice. In the meantime, the officers of Revenue Recovery Cell
shall make discreet inquiries about the moveable & immoveable property of
the defaulters and to report to AD/DC Revenue Recovery Cell within a period of
seven days the particulars of the property.
While making the inquiries about the movable property by the Revenue
Recovery Cell Officers shall also seek information about the business, bank
accounts and information regarding assets from D.G.F.T’s office (where
application for grant of Import Export Code No. is filed). Inquiries should
also be made from Income Tax Deptt. and Sales Tax Deptt., regarding
assets of the defaulters. In cases investigated by SIIB the property detail of
the concerned persons should be recorded while examining them Under Section 108
of the Customs Act, 1962 which should be communicated to the Revenue Recovery Cell
while sending the Certificate in Appendix I.
8.
After expiry of
10days’ notice period if Govt. dues are not paid by the defaulter, the Asstt./ Dy.
Commissioner, I/C Revenue Recovery Cell shall issue a Notice of Demand to the
defaulter as per enclosed Appendix II. If said dues are not paid within 7 days
of the Demand Notice the Asstt./
Dy. Commissioner /Revenue Recovery Cell will proceed with
the recovery of dues as stipulated in Customs (Attachment of Property of
Defaulters for Recovery of Govt. dues) Rules 1995.
9.
In cases the
Certificate under Section 142(1) ( c ) (ii) of the
Customs Act ,1962 is received from the other Commissioner for the recovery of Govt. Revenue the Revenue
Recovery Cell shall enter the said Certificate in a separate Register
maintained for that purpose and thereafter AC / DC Revenue Recovery Cell shall
issue a Demand Notice to the defaulter in Appendix II and further action to
recover the Govt. Revenue shall be initiated by the said Asstt./
Dy. Commissioner as prescribed user Customs
(Attachment of property of Defaulters for Recovery of Govt. dues) Rules 1995.
10. In cases, the arrears of revenue consisting of
Customs duty, fine and penalty and or interest are not paid by the defaulters,
the property of the defaulter, both moveable and immovable, shall be attached
by following procedure prescribed in Chapter II and III of the Customs (Attachment
of Property of Defaulters for
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Recovery of Govt. dues) Rules 1995. For this purpose notice of demand, or of attachment
of immovable property and notice of attachment of other assets etc. shall be
issued in the relevant formats prescribed in the Hand Book of Recovery of Arrears of Customs
Revenue published by the Directorate of Publicity and Public Relation Customs
& C. Excise ,
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. For the purpose of sale of attached property,
AD/DC shall be the proper officer for selling the property and the procedure
prescribed in Chapter III of the Customs (Attachment of Property of Defaulters’
for Recovery of Govt. dues ) Rule, 1995 as well as instructions contained in
the Hand Book of Recovery of Arrears of Customs Revenue shall be followed.
12. It is
emphasized that the instructions contained in Board’s Letter F. No.
495/15/94-Cus.IV dated 30.5.1995 and F. No. 450/72/96-Cus. IV dated 14.11.1996
should be followed strictly and any difficulty experienced should be brought to
the notice of the Commissioner of Customs (Import).
13. This
Standing Order shall come into force with immediate effect.
(SANJEEV BEHARI)
COMMISSIONER OF CUSTOMS (IMPORT),
JAWAHARLAL NEHRU
CUSTOM HOUSE, SHEVA.
Encl:
1. Board’s Letter
F. No. 495/15/94-Cus. IV dated 30.5.95.
2. Board’s Letter F. No. 450/72/96-Cus. IV dated
14.11.96.
3. Forms in
Annexure I to XII A.
Copy to :-
1. P.A. to
Chief Commissioner of Customs, JNCH, Sheva.
2. P.A.
Commissioner of Customs (Import), NCH, Mumbai.
3. All
Additional Commissioner of Customs (Import), JNCH, Sheva.
4. All Deputy
Commissioner of Customs, (Import), JNCH, Sheva.
5. All Asstt. Commissioner of Customs (Import),
JNCH, Sheva.
6. AC/
Disposal (General), JNCH, Sheva.