OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS
JAWAHARLAL NEHRU CUSTOM HOUSE,
F.No. S/26-Misc.-10/2016 RRC (X) Date : 27th April, 2016
STANDING ORDER NO. 31 /2016
Subject:-Creation of “Central Revenue Recovery Cell” (Centralised RRC) at
JNCH – regarding.
1. Attention of all the Officers and Staff members is invited to the Standing Order No. 49/2005 dated 25.11.2005 and Standing Order No. 49/2008 dated 09.2008 wherein Tax Recovery Cell(X) and Revenue Recovery Cell (Import) respectively were formed in order to effectively monitor the progress & recover the arrears of revenue from the defaulters who have failed to pay the same. In this regard, in order to streamline the recovery process and to have better utilization of the resources, it has been decided to merge both the above mentioned recovery cells to create a Centralized Revenue Recovery Cell (Centralized RRC) for JNCH.
2. The procedure prescribed in theStanding Order No. 49/2005 dated 25.11.2005 and Standing Order No. 49/2008 dated 09.2008 for monitoring and recovering the arrears shall remain same except that henceforth those cases wherein defaulter’s properties are not located within the city limits of Mumbai, Thane or Raigad Districts shall also be pursued by the Centralized Revenue Recovery Cell (Centralized RRC) in addition to the cases wherein defaulter’s properties are located within the city limits of Mumbai, Thane or Raigad Districts (these cases are already being pursued by Recovery Cells).
3. However, it is clarified that in the cases wherein defaulter’s properties are not located within the city limits of Mumbai, Thane or Raigad Districts, the Certificate in Appendix I shall be issued by the AC/DCs of the respective groups/sections and shall be sent directly to the jurisdictional Commissioner of Customs and Central Excise, for recovery of arrears. Further, after issuing such Certificate in Appendix I, a copy of the same along with a Certificate to the effect that no appeal is pending before any Appellate Authority/Court and a Xerox copy of the complete case fileshall be forwarded to the Centralized Revenue Recovery Cell for making further efforts for recovery of these arrears.
4. It may also be noted that in all the old cases of arrears of revenue, wherein the Certificate in Appendix I has already been issued by the AC/DCs of the respective groups/sections, a Certificate to the effect that no appeal is pending before any Appellate Authority/Court and a Xerox copy of the complete case file shall be forwarded to Centralized Revenue Recovery Cell for making further efforts for the recovery of these arrears. However, the original files shall remain with the concerned group/section which will continue dealing with these files in respect of all other matters/correspondences other than recovery of arrears.Further, in respect of these cases referred to Centralized RRC, the groups/sections shall forward all the correspondences related to recovery arrears to the Centralized RRC immediately.
5. The Centralized Revenue Recovery Cellshall be headed by Addl./ Joint Commissioner, NS II, and consists of
1. Asstt./ Dy. Commissioner of Customs – 01
2. Appraisers / Superintendents – 03
3. Preventive Officers – 03
4. Examiner – 01
5. DOS – 01
6. Tax Assistant – 01
. It is also clarified that the files shall be put up from the Centralized Revenue Recovery Cell, through the JC/ADC (Centralized Revenue Recovery Cell) to the respective/ Jurisdictional Pr. Commissioner/Commissioner of Customs, under which the concerned group/section is working.
6. The Centralized Revenue Recovery Cell shall make the requisite efforts for recovery of the arrears of revenue as per the procedure prescribed in the law. In case all the efforts for recovery are exhausted and still the dues remains unrecovered, write off proposals may be initiated and processed by the Centralized Revenue Recovery Cell.
7. Any difficulty in the implementation of the said standing order may be brought to the notice of the undersigned.
( RAJEEV TANDON )
Principal Commissioner of Customs (NS-II)
Jawaharlal Nehru Custom House,
Copy for information to:
1) P.A. to Chief Commissioner of Customs, JNCH, Nhava Sheva.
2) P.A. to Commissioner of Customs, Gen, NS- I, II,III, IV & V, JNCH, Nhava Sheva.
3) All Additional Commissioner of Customs, JNCH, Nhava Sheva.
4) All Deputy/ Assistant Commissioner of Customs, JNCH, Nhava Sheva.
5) Respective sections of JNCH, Nhava Sheva.
6) EDI Section for uploading the same.
7) Office Copy.