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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: 15-03-2019
Notification No. 22/2019- Customs (N.T.)
Amendment to the Notification No. 63/1994-Customs (N.T) dated 21st November, 1994, by notifying Dera Baba Nanak LCS

Date: 15-03-2019
Notification No.23/2019-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg

Date: 15-03-2019
Notification No. 07/2019 - Customs
Seeks to amend notification No. 152/2009-Customs dated 31.12.2009 so as to grant tariff concession in respect of goods under tariff sub heading 4809 90 imported from Korea RP under the India-Korea Comprehensive Economic Partnership Agreement (CEPA).

Date: 14-03-2019
Notification No. 13 /2019-Customs (ADD)
Seeks to prescribe provisional assessment for 'Saturated Fatty Alcohols' when originating in or exported from subject countries by M/s PT. Energi Sejahtera Mas (producer) Indonesia through M/s Sinarmas Cespa Pte Ltd (exporter/trader) Singapore and imported into India.

Date: 12-03-2019
Notification No. 8/2019-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 12-03-2019
Notification No. 9/2019-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 12-03-2019
Notification No. 10/2019-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 12-03-2019
Notification No. 11/2019-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 12-03-2019
Notification No. 12/2019-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI

Date: 12-03-2019
Circular No. 10/ 2019-Customs
Scheme for Rebate of State and Central taxes and Levies on export of garments and made-ups (RoSCTL)



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