Grant of Reward to informers & Govt. Servants in cases of Recovery from tax defaulters - Customs - 24/2018

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AHMEDABAD CUSTOM HOUSE, NEAR ALL INDIA RADIO NAVRANGPURA: HMEDABAD-380009 E.mail: [email protected] Fax: 079-2754 1531/2355 Tel:- 079-27582512 F. No. VIII/12-18/CUS/T.F./2014-15 Date. 23/07/2018 PUBLIC NOTICE NO. 24/2018. Subject: - Grant of Reward to informers Govt. Servants in cases of Recovery from tax defaulters - Regarding. Attention of the trade and Govt. Servant is invited to the guidelines in respect of grant of reward to informers and Govt. servants, issued under Ministry's letter F. No. R-13011/001/2013-Cus(AS dated 31/07/2015 (Circular No. 20/2015,CBEC, Anti- Smuggling Unit ), as amended from time to time, it has been decided to extend the reward scheme to cases of recovery from tax defaulters; the provisions in this regard are as follows: - (i) The reward can be granted to an informer who gives information regarding the whereabouts, assets, immovable properties etc. of persons from whom arrears of duty, tax, fine, penalty etc. are recoverable and information results in the recovery and the government Servant who put in commendable effort to effect recovery of dues. (Under the provisions of the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994] are recoverable and the information results in recovery of arrears. Name of the informers would be kept confidential. (ii) The grant of reward can be considered only in those cases where the Chief Commissioner is satisfied that. (a) All possible efforts have been made by the Departmental officers to trace the defaulter /details of defaulter's property; and (b) Information provided by the informer/government officers has been instrumental in the recovery of arrears. (iii) The reward in such cases is to be given up to a maximum of 5% of the amount recovered and the quantum of reward can be determined by such factors as the nature, accuracy, actionability and efficacy of the information, and other attendant factors. (iv) In those cases where the case was originally booked on the basis of information provided by an informer, reward to the informer(s) giving information leading to arrears recovery shall be given out of the total reward available in the informer category as per existing polity. v) The officers effecting recovery shall also be eligible for reward in cases showing recovery as a result of extraordinary efforts of officer subject to satisfaction of Reward Committee that the recovery had been pending after final adjudication for at least one year or the unit should be nonfunctioning for at least one year etc. It must be ensured that the case has attained finality i.e. no further appeal is pending in the case or cases are being reported under the category of persuasive action to Tax Arrear Recovery (TAR). The reward in such cases can be given up to a maximum of 5% of the amount subject to upper limit of ₹ 50,000/- in each case as applicable in respect of post investigation work. In those cases where the case was originally booked by the officer, reward shall be given out of the total reward available in case for the officer category as per existing policy vii) The detail regarding Name, of defaulters are available with Assistant/Deputy Commissioner of Customs, Task Force Customs (vii) Anyone who desirous of providing information or intelligence leading to recovery of dues may contact to, Principal Commissioner. Customs All Trade Associations are requested to bring the contents of this Trade Notice to the notice of their member manufacturers, in particular and Trade in general. (Bharati Chavan) (Principal Commissioner) Customs Commissionerate Ahmedabad