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TMI BlogSale of movable/ immovable properties by central Excise Officers for recovery of Central Excise dues - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... /97-Cus.(NT) dated 11.12.97 which has been issued under the provisions of Section- 142 of the Customs Excise purposes. a proper record should be maintained separately of cases in which recovery action is initiated as mentioned above in the format specified under Annexure XIII. 2.1 A special cell, named as "Recovery Cell" should be created in each "Custom House/ Central Excise Commissionerates" which will be headed by an Assistant Commissioner designated as "authorised office", for the purpose of making recovery of Government dues in terms of Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. The "authorised officer" will submit a monthly progress report to the Commissioner. 3. Where the Government dues have not been paid by any persons, the Assistant Commissioner of Central Excise should prepare a certificate under Rule-3 in the format specified under Appendix-I, clearly mentioning the amount due from such persons, and should send the same to the Commissioner of Central excise / Customs having jurisdiction over the place in which such persons owns any movable or immovable property or resides or carries on his own business or has his bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l notice of attachment in the foregoing paras. The standard format which could be used for doing so is given as Appendix - IV. 6.4 In some odd cases it may happen that the property to be attached is in the custody of a Court or Public Officer. In such cases the authorised officer is required to give a notice (in appendix V or Appendix VI) to such court or the officer requesting that such property, and any interest or dividend becoming payable thereon may be held subject to the further orders of the authorised officer issuing the notice. In case there is any dispute relating to the question of title or priority between the authorised officer and any other person not being the defaulter who claims to be interested in such property by virtue of any assignment, attachment or otherwise, the same would have to be determined by the Court and not be the authorised officer. 6.5 If the defaulter does not pay the Government dues (together with the cost of detention of the property, and interest, if any) as mentioned in the Certificate. (Appendix-I), within a period of 30 days the authorised officer should obtain the Commissioner's order for realising the amount by sale of the defaul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the proclamation should be affixed on each property separately. (b) Upon a conspicuous part of the office of the authorised officer. This condition must be scrupulously followed in every case. 7.5 The sale of immovable property made in execution of a Certificate becomes absolute when the authorised officer makes an order confirming the sale. It is mandatory upon the authorised officer to make the order confirming the sale when the following conditions are fulfilled. i) When no application is made for setting aside a sale under Rule 20; ii) (a) When such an application has been made and the same is disallowed by the authorised officer, and (b) the full sum of the purchase money has been paid. 7.6 The authorised officer can also make an order not confirming the sale but setting the same aside, if- i) an application under Rule 20 has been made and is allowed by him; ii) an application under Rule 20 has been made and all the conditions mentioned in the Rule are satisfied. Before setting aside the sale the authorised officer is required to give notice to the person(s) affected thereby which expression includes the defaulter, the auction purchaser, a transferee from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of detention of the property shall then be utilised for specification of the amount mentioned in the Certificate together with interest payable, if any. It may, however, be noted that in the the case of sale of immovable property no disbursement should be made until the sale has been confirmed by the authorised officer under Rule-21 of the Rules. iii) if any balance remains after defraying the amount(s) mentioned at (i) and (ii) above, then out of such balance any amount recoverable from the defaulter under the Act which may be due upon the date of realisation of the sale proceeds shall be paid to the Assistant Commissioner of Central Excise to whom such payment is due. iv) The balance, if any, left over after making the payments(s) referred to at (i), (ii) and (iii) above shall be paid to the defaulter. 8.2 It is clarified that the date of distribution of sale proceeds consequent to which recovery is made, shall be construed as the date of payment of Government dues, for the purpose of calculating interest liabilities under Sec. 11AA or Sec. 11AB of the Central Excise Act, 1944/ Rule-571 and Rule-57U of Central Excise Rules, 1944. 9. It is also clarified that any subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Dues) Rules 1995, as made applicable to like matters in Central Excise by Notification No. 68/63-CE(NT) dt. 4.5.93, as amended. On realisation, the aforesaid sum together with the interest and cost of distress may please by credited to the following Head of Account: Your faithfully Ass. Commissioner of Central Excise Commissioner Dated the APPENDIX - II (NOTICE OF DEMAND TO DEFAULTER) Officer of the Asstt. Commissioner of Customs Central Excise Dated To Please take notice that certificate No. ................... dated ............... had been forwarded by the Assistant Commissioner of Central Excise .................. to the Commissioner of Customs and Central Excise, ................... for the recovery of an amount of Rs.............., details of which are given herein below:- The said Commissioner has sent the said certificate to the undersigned who has been authorised by the said commissioner under Section 142(1) (c) (ii) of the Customs Act, 1962, read with Rule 4 of the Customs Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995, as made specifying that an amount of Rs................ is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944 or rule 57I/ rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date. 2. It is hereby ordered that (you*.............) be, and are hereby prohibited and restrained. until the further order of the undersigned, from transferring or charging in any way your share or interest in the under mentioned items of movable property, belonging to you and ................ and .................... as co-owners. Given under my hand and seal at .......... this .............. day ................ of .......... 19.......... Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION (OFFICE SEAL) Appendix - IIIA PANCHNAMA ATTACHMENT OF MOVABLE PROPERTY Panchnama drawn by the Panchs, in the presence of Shri ........... Authorised Officer, of the Officer of the Assistant Commissioner of Central Excise during the course of the execution proceeds of the Warrant of Notice Form no .............. in the case of ............. of ................ who is a defaulter for non-payment of arears of Government Dues is the File No.......... on the spot at House No........... Street No............ of ............... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 142 (1) of the Customs Act, 1962 read with Customs Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, as made applicable to like matters in central excise by Notification No. 68/63-CE (NT) dt. 4.5.63, as amended. 2. Please take note that- (a) in terms of Rule 9 of the aforesaid Rules. (i) you, or your representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to you except with the written permission of the undersigned. (ii) Where an order of attachment has been served on you as per the terms of Rules 5 of the above mentioned Rules, any private transfer or delivery of the property attached or of any debt, dividend or other moneys contrary to such attachment shall be void as against all claims enforceable under the attachment. (b) Further in terms of Rule 10 of aforesaid Rules, where belonging to you and/ or another as co-owners, you are hereby prohibiting him from transferring the share or interest or charging in any way. Given under may hand this ........................ day of .................... 19. OFFICE SEAL Authorised Officer (NAME IN BLOCK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date and the said authorised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995) specifying that an amount of Rs. ......... is to be recovered by the undersigned from the defaulter; and the undersigned desires to attach sums of money of other property, which is included in the defaulter's property now in your custody*, I request that you will hold the said money or property and any interest or dividend becoming payable thereon subject to the further and other available details. OFFICE SEAL Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Note:-* Here state how the money or property is understood to be in the hands of the Court of the Public Officer addressed, on what account and other available details. APPENDIX - VII A Office of the Assistant Commissioner, Customs Central Excise, To (Attaching Officer) Whereas the undersigned the passed on the ......................... day of ............... 19 ............. an order f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT OF PROPERTY CONSISTING OF AN INTEREST IN PARTNERSHIP PROPERTY Office of the Assistant Commissioner Customs Central Excise To Whereas ............................... has not paid the arrears amounting to (defaulter) Rs. ..................... in respect of Certificate No. .................... dated ..................... forwarded by the Assistant Commissioner of Central Excise .......................... and the interest payable under Section 11AA of the Central Excise, 1944, for the period commencing immediately after the said date and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said Certificate, specifying that an amount of Rs. ....................... is to be recovered by the undersigned from the defaulter; and whereas the said .............................. is a partner in the firm known as Messers ................................, It is hereby ordered (I) that the share of the said ................... in the partnership property and profits of the said firm be and is hereby charged with the payment of the amount aforesaid due under the said Certificate; and (ii) * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sale) are tendered to the office conducting the sale or proof is given to his satisfaction that the amount of such arrears, interests and costs has been paid to the undersigned. At the sale, the public generally are invited to bid either personally or by duly authorised agent. No officer or other person, having any duty to perform in connection with this scale shall, however, either directly or indirectly did for, acquire or attempt to acquire any interest in the property sold. The sale shall be subject to the conditions prescribed in the Customs (Attachment of Property of Defaulters for the Recovery of Customs Dues) Rules, 1995, and to the following further conditions: I) The particulars specified in the annexed schedule have been stated to the best of the information of the undersigned, but the undersigned shall not be answerable for any error, mis-statement or omission in this proclamation. 2(**(ii) The reserve price below which the property shall not be sold is Rs. ..................) 3.(iii) The amounts by which the biddings are to be increased shall be determined by the officer conducting the sale. In the event of any dispute arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the property is liable Claims, if any, which have been put forwarded to the property and any other known particulars bearing on its nature and value 1 2 3 4 5 Given under my hand and seal at .............. this ................. day of ................. 19 .............. (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION ** Applies only in the case of inaction of immovable property where a reserve price is fixed. APPENDIX IX ORDER OF CONFIRMATION OF SALE OF IMMOVABLE PROPERTY Office of the Assistant Commissioner Customs Central Excise .......................... purchased for Rs. ................. the immovable property specified below at a scale held ny public auction on the ................... day of ............19 ............ in execution of Certificate No. .......... dated ................. forwarded by the Assistant Commissioner of Central Excise, .................... to the Authorised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property Defaulters for the Recovery of Government Dues) Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property of Defaulter's for Recovery of Government Dues) Rules, 1995, as made applicable to like matters in central excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended, for recovery of arrears from ................. and that the said sale has been duly confirmed by the undersigned and became absolute on the ............ day of ............. SPECIFICATION OF PROPERTY Given under my hand and seal at ............................ this ......................day .................. 19 ............ (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION APPENDIX XII A CERTIFICATE OF SALE OF MOVABLE PROPERTY Office of the Assistant Commissioner Customs Central Excise This is to certify that Shri ............................. purchased for Rs. .................................... the under mentioned movable property, at a sale by public auction on the .......................... day of ....................... in execution of Certificate No. ............................ dated .................................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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