Review of revenue collections vis-a-vis targets - Central Excise - D.O.F.No.296/219/2014-CX.9

D.O.F.No.296/219/2014-CX.9 GOVERNMENT OF INDIA MINISTRY OF FINANCE/DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE CUSTOMS NEW DELHI Dated: February 2, 2015 To All Chief Commissioners of Customs, Central Excise Service Tax Sub: Review of revenue collections vis-a-vis targets-reg. You are aware that while the Department has been entrusted with a challenging task of collecting 6,23,244 crore at a growth of about 25.8%, the actual collection of 3,77,648 crore upto December, 2014 is far from satisfactory, as shown below: (Amt. in Rupees crore) Customs Central Excise Service Tax Total Collection in 2013-14 1,72,033 1,68,721 1,54,736 4,95,490 BE Target 2014-15 2,01,819 2,05,452 2,15,973 6,23,244 Target growth (%) 17.3 21.8 39.6 25.8 Collection upto Dec, 2014 1,38,529 1,19,719 1,19,400 3,77,648 Actual growth over last year (%) 9.7 1.6 8.7 6.7 2. Since we have assured the Hon ble FM during the Conferences held in September and November, 2014 that we would not leave any stone unturned to achieve the target or at least narrow the gap as much as possible, we all need to put in our collective efforts to deliver on the assurance. Tax collections are also being closely monitored by Prime Minister who has desired that all out efforts should be made to achieve the Budget Estimates. With this in view, the Revenue Secretary and I have visited zones and interacted with officers at the cutting edge level. In addition, the Members and I will also be regularly reviewing the revenue performance and revenue augmentation efforts by the Zones by visiting or through video-conferencing over the next two months of the current financial year. The time and date of the review meetings will be indicated in due course. 3. I am sure that you and the officers in your zone share the Board s urgency in augmenting revenue and have already initiated several measures to augment revenue. These are required to be pursued with full vigour and commitment. At the same time, I once again urge you to ensure that all taxes due to the Central Government are collected in a fair, judicious and non-adversarial manner. 4. You are advised to conduct a detailed analysis of overall revenue growth upto December, 2014 as compared to previous year, reasons for shortfall/gain, if any, along with sectoral analysis (major commodities/services and importers/assessees/taxpayers), projections from various ARM measures and projections for the current FY. In order to facilitate a structured discussion during the review meetings, a monthly report for the period December, 2014 to March, 2015 in the format enclosed may be sent by email to [email protected] by the 15th of each month for the remaining months of the current financial year. The report of December, 2014 may be sent by 05.2.2015 positively. With best wishes, (Kaushal Srivastava) Special Secretary Chairman Encl: as above FORMAT FOR MONITORING REVENUE COLLECTIONS Actual Revenue 2012-13 Actual Revenue 2013-14 % Growth B.E 2014-15 During the month % Growth Upto the month % Growth Addl Revenue from ARM* Revenue Projections 2013-14 2014-15 2013-14 2014-15 Upto the month Remaining period of FY Remaining Period of FY F.Y. 2014-15 *Total figures to be indicated. The breakup in respect of various key areas to be indicated in format indicated in Annex-II FORMAT FOR MONITORING REVENUE COLLECTIONS Actual Revenue 2012-13 Actual Revenue % Growth B.E 2014-15 During the month % Growth Upto the month % Growth Addl Revenue from ARM* Revenue Projections 2013-14 2014-15 2013-14 2014-15 Upto the month Remaining period of FY Remaining period of FY F.Y. 2014-15 * Total figures to be indicated. The breakup in respect of various key areas to be indicated in format indicated in Annex-II Annex-II PERFORMANCE IN ARM (All amounts in Rs Crore - rounded upto crore i.e. no decimal, % figures rounded upto 1st decimal point) I. Adjudication A. Adjudication - Value-wise pendency Area of work Pending cases involving a duty/ service tax/ Cenvat of.... Cases adjudicated, out of total cases in previous columns Amount of pre-deposit made by the parties while filing appeal 25 Cr 10 to 25 Cr 5-10 Cr 1-5 Cr No. duty No. duty No. duty No. duty No. duty Customs CX ST Total II (A). Recovery of arrears Area of work Recoverable arrears as on 31.12.2014 Arrears realised during the month out of the total recoverable arrears in the previous column Arrears realisation in % items No. amount No. amount No. amount (1) (2) (3) (4) (5) (6) Customs CX ST Total II (B). Recovery of arrears by coordination with other agencies such as FIU, CBDT, VAT, ROCs etc. Number of cases referred Recovery of taxes/ duty PY CY %+/- PY CY %+/- For the month Up to month III. Revenue from VCES arrears Amount pending for recovery as on 01/01/2015 Amount recovered, out of the amount pending for recovery as on 01/01/2015 Jan. 2015 Feb. 2015 Mar. 2015 Total recovery upto the month % amount recovered so far IV. Disposal of confiscated goods Confiscated goods ripe for disposal but pending for disposal at the beginning of the month Disposal of confiscated goods during the month Realisation of amount during the amount PY CY %+/- PY CY %+/- PY CY %+/- V. Compliance performance Area of work Number Detection of duty evasion Recovery of duty PY CY %+/- PY CY %+/- PY CY %+/- i. Number of defaulters / late-filers subjected to preliminary Scrutiny of returns For the month Up to month ii. Number of Units subjected to detailed Scrutiny of returns For the month Up to month iii. Number of units subjected to Audit For the month Up to month iv. Number of cases booked during Preventive / Anti-evasion operation For the month Up to month v. Number of cases of third party information received For the month Up to month Note:- Figures for Customs, Central Excise and Service Tax should be given separately. All amounts in Rs Crore - rounded upto crore i.e. no decimal, % figures rounded upto 1st decimal point. P.Y: Previous Year C.Y: Current Year