Government of India
Ministry of Finance
Department of Revenue
Central Board of Customs & Excise
Circular No. 971/5 /2013
New Delhi, the 29th May, 2013
To
All Chief Commissioners
All Directors General
Sub: Writing off of arrears of Central Excise duty, Customs duty and Service Tax
- Constitution of Committees to advise the authority for writing off of
arrears-reg.
Sir,
I am directed to refer to the
Circular No. 946/07/2011 dated 01.06.2011 issued
from this file number on the subject and to say that certain amendments have
been made in the Delegation of Financial Power Rules, 1978 vide S.O. 3624 dated
14.12.2012. A copy of the said notification is enclosed.
2. With this amendment, the authorities competent to write-off the arrears of
Central Excise and the Commissioner of Service Tax are also delegated powers to
write-off the arrears of Service Tax as well. Consequently, the constitution of
the Committees for examining the proposals for write-off of irrecoverable
arrears and recommending deserving cases to the authority competent to order
such write-off, also requires modification. Hence, para 4 & 5 of the Circular
No. 946/07/2011 be substituted by the following:-
“4. The constitution of the Committees and the powers to write off, delegated to
the competent authorities are as under:-
| S. No. |
Competent Authority |
Constitution of the Committee |
Powers delegated |
| 1. |
Chief Commissioner of Customs & Central Excise/ Central Excise/ Customs
|
Committee of two Chief Commissioners of Customs & Central Excise/ Central
Excise/ Customs and the Chief Commissioner (TAR) |
(a) Full powers for abandonment of irrecoverable amounts of fines and penalties
imposed under the Customs Act, 1962, the Central Excise Act, 1944, the Gold
Control Act, 1968 and the Finance Act, 1994; and
(b) To write off irrecoverable amounts of Customs or Central Excise duty or
Service Tax upto Rs. 15 lakhs subject to a report to the Board. |
| 2. |
Commissioner of Customs & Central Excise / Commissioner of Customs /
Commissioner of Central Excise/ Commissioner of Service Tax |
Committee of two Commissioners of Customs & Central Excise/ Central Excise/
Customs/ Service Tax and one Commissioner (TAR) nominated by CC(TAR))
|
(a) Full powers for abandonment of irrecoverable amounts of fines and penalties
imposed under the Customs Act, 1962, the Central Excise Act, 1944, the Gold
Control Act, 1968 and the Finance Act, 1994; and
(b) To write off irrecoverable amounts of Customs or Central Excise duty or
Service Tax upto Rs. 10 lakhs subject to a report to the Chief Commissioner. |
5. As regards write off of interest amount, it is clarified that once duty/ tax
involved is written off, the interest due thereon would get automatically
written off. It is also clarified that the duty/ tax involved in the case would
determine the level of authority/Committee competent to write off the amount
involved.”
Click here for : Notification |
Circular No. 946/07/2011 dated 01.06.2011
Yours faithfully,
(Surendra Singh)
Under Secretary to the Govt. of India
Tel: 2309 2413
F.No.296/10/2009-CX-9(Pt.)