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Customs Act, 1962 Section 12 of the Central Excise Act, 1944 Order in Original Confirming the Duty Demand Cases Decided by Commissioner of Central Excise.


PART III
Recovery of Dues

  1. Recovery of dues

    1.1 In the event the Government dues are not paid the law provides for recovery thereof. For the recovery of dues the provisions of Section 142 of the Customs Act, 1962 have been made applicable to like matters in Central Excise by Notification No. 68/63-Central Excise dated 4.5.1963 issued under Section 12 of the Central Excise Act, 1944.

    1.2 If the stay application is filed by the assessee against the Order-in-Original confirming the duty demand, no coercive action should be taken to realise the dues till the disposal of the stay application by the Commissioner of Central Excise (Appeal). However, the Commissioner (Appeal) must dispose of the stay application within one month of its filing.

    1.3 A period of 3 months from the date of communication of the order-in-original/ order-in appeal should be normally be provided for (one month for filing appeal and stay application and two more months for obtaining orders on the stay application), before taking coercive measures to recover the dues. However, iIf a stay application of an assessee is rejected by an appellate authority even before the lapse of the time limit of three months, recovery proceedings should be initiated immediately thereafter.

    1.4 In respect of cases decided by Commissioner of Central Excise (Appeals), Tribunal, Government of India or High Court, the assessee should be given a maximum period of one month from the date of communication of the Order to pay up the dues before resorting to any coercive action. In case of decision of Supreme Court of India, the assessee should pay the Government dues, if any, forthwith or else the recovery proceedings, shall be initiated within 15 days of the communication of the order.

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What is New?

Date: 10-02-2017
DGFT Public Notice No. 58/2015-2020
Amendment in Paragraph 3.06 of Handbook of Procedures 2015-20

Date: 08-02-2017
Customs Notification No. 10/2017 (NT)
Empowering the Principal Commissioner with the powers of Chief Commissioner

Date: 08-02-2017
Instruction
Passing of order under Section 110 of the Customs Act, 1962 – reg

Date: 07-02-2017
Notification No. 06/2017-Customs (ADD)
Seeks to extend the levy of anti-dumping duty, imposed on Cold Rolled Flat Products of alloy or non-alloy steel originating in or exported from China PR, Japan, Korea RP and Ukraine vide notification No. 45/2016-Customs (ADD), dated the 17.08.2016, for a further period of two months.

Date: 07-02-2017
Notification No. 05/2017-Customs (ADD)
Seeks to extend the levy of anti-dumping duty, imposed on Hot Rolled products of alloy or non-alloy steel originating in or exported from China PR, Japan, Korea RP, Russia, Brazil and Indonesia, vide notification No. 44/2016-Customs (ADD), dated the 08.08.2016, for a further period of two months.

Date: 06-02-2017
DGFT Public Notice No. 56/2015-2020
Addition of new sub para 5.03(c)(i) and (ii) and amendment in sub para 5.10(d)(ii) of Handbook of Procedures 2015-20

Date: 02-02-2017
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RBI/2016-17/220 A.P. (DIR Series) Circular No. 29
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Date: 02-02-2017
Service Tax Circular No. 203/1/2017–ST
Mentioning of Minor head code of Refund

Date: 02-02-2017
Customs Notification No. 06/2017
Seeks to further amend Notification No. 12/2012-Customs, dated the 17.3.2012 so as to carry out Budgetary changes. Details are contained in Joint Secretary (TRU – I) DO letter dated 31.1.2017.



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