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Instructions regarding Finance Act, 1995 - Delegation of powers to
customs officers under Section 142 of the Customs Act, 1962
Circular No. 54 dated 30th
May 1995
The undersigned
is directed to say that in terms of the amended section 142 of the customs Act,
1962, in addition to the existing modes of recovery of govt. dues mentioned
therein, a provision has been made to empower custom officers to attach and sell
the moveable and/ or immovable property of a defaulter as per the rules to be
framed in this behalf by the Central Government. These rules have since been
notified vide Notification No. 31/95-Cus (NT) dated 26.05.95.
2. In
this connection, it may be noted the provision of recovery through district
authorities has been retained under section 142 (1)(c)(i), while empowering the
proper officer to take recourse to recovery through custom officers. However,
simultaneous action through district authorities and through custom officers for
recovery of govt. dues should not be taken. The proper officer should take
recourse to action under clause (c) of section 142(1) only when the amount in
question cannot be recovered under clauses (a) or (b) of section 142 (1).
3. For action under
clause (c) or section 142(1) or the Custom Act, 1962, the following guidelines
may be followed: -
a) Where the amount
recoverable does not exceed rupees one lakh, certificate action should first be
taken through the district
authorities under sub - clause (i).
b)
In case the amount is not recovered by the district authority within
three months, the district authority should be informed by registered A/ D
letter to discontinue recovery and action should be taken to initiate recovery
under sub-clause (ii) through the Commissioner of customs/ Central
Excise having jurisdiction over the place where the defaulter is having jurisdiction
over the place where the defaulter is having property, or is residing, or is
carrying out his business, or has his bank accounts.
c)
In case the amount recoverable exceeds rupees one lakh, the proper
officer should initiate recovery action directly through the
concerned commissioner of Customs/ Central Excise under sub-clause (ii).
4. A proper record
should be maintained of cases in which recovery action is initiated under
sub-clause (ii) of clause (c) of section 142(1) of the Customs Act,
1962.
5. In case you need
any clarification or if you have any suggestions on the subject, please intimate
at the earliest.
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