Corrigendum - Circular no. 1059/8/2017-CX issued vide F. No. 296/202/2017-CX.9 dated 3rd October, 2017 - Central Excise - F. No. 296/202/2017-CX.9

F. No. 296/202/2017-CX.9 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs Room no. 267 D, North Block, New Delhi, dated 20th October, 2017 CORRIGENDUM To, All Principal Chief/Chief Commissioner of GST CX, CBEC All Principal Chief/ Chief Commissioner of Customs, CBEC All Directors General, CBEC Webmaster Subject :-Writing off arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears reg. Sir, The undersigned is directed to refer to the Circular no. 1059/8/2017-CX issued vide F. No. 296/202/2017-CX.9 dated 3rd October, 2017 on the above mentioned subject and to say that the table contained in in para 4 at Page 2 of Circular stands replaced and substituted as under :- Sr. no. Competent Authority Constitution of the Committee Powers delegate 1. Chief Commissioners GST, Central Excise Chief Commissioners of Customs Committee of three Chief Commissioners of GST, Central Excise Customs or equivalent rank officers (a) Full Powers for abandonment of irrecoverable amounts of fines and penalties imposed under Customs Act, 1962 , and Central Excise Act, 1944 and Finance Act (Service Tax) Act, 1994 . (b) To write off irrecoverable amounts of Customs / Central Excise or Service Tax duties upto ₹ 15 lakhs subject to a report to the Board. 2. Commissioner GST, Central Excise Commissioner of Customs Committee of three or Commissioners of GST, Central Excise Customs or equivalent rank officers (a) Full Powers for abandonment of irrecoverable amounts of fines and penalties imposed under Customs Act, 1962 , and Central Excise Act, 1944 . Finance Act (Service Tax) Act, 1994. (b) To write off irrecoverable amounts of Customs / Central Excise duties upto ₹ 10 lakh subject to a report to the Commissioner. 2. The other contents of the said circular shall remain unchanged. Yours faithfully, (V. Ganesh kumar) Under Secretary to the Govt. of India Tele : 23092413