Non-Initiation/Delay in Recovery Proceedings- Audit Report No.3 of 2017 and Audit Report No.41 of 2016 of C&AG of India (Indirect Taxes — Central Excise and Service Tax)-regarding

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..... Board of Indirect Taxes and Customs Room No.267-D, North Block, New Delhi, dated 26.06.2018 To, Principal Chief Commissioner/ Chief Commissioners of CX GST/Customs Principal Directors General/Directors General of CBIC (All). Subject: Non-Initiation/Delay in Recovery Proceedings- Audit Report No.3 of 2017 and Audit Report No.41 of 2016 of C AG of India (Indirect Taxes - C .....

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..... uniform practice. Some Commissionerates have no Recovery Cell at Hqrs, and where such Recovery Cells have been constituted, most of them are acting as mere monitoring cells. Only a few are discharging the duties as envisaged in the Circular No.365/81/1997-CX, dated 15.12.1997. 3. In view of the above, it is reiterated that all Commissionerates should constitute a Recovery Cell as laid down in .....

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..... ons, and send the same to the Pr. Commissioner/ Commissioner of GST 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 accounts. 4.1. The Pr, Commissioner/Commissioner of GST Central Excise or the Pr. Commissioner/Commissioner of Customs, as the case may be, will dir .....

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..... toring of tax arrears recovery is required at the Zone and Commissionerate level. The Zonal Chief Commissioners are hereby directed to closely look into the matter and take necessary steps to revamp the Recovery cells Action may also be taken to review and monitor the tax arrears cases and expeditious action taken towards their liquidation. The recovery of arrears should be properly reflected in t .....

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