Section 123 - Tax dues.

Tax dues definition clarifies disputed duty as the operative basis for relief under the scheme for pre cutoff proceedings.

The provision defines tax dues as the amount of duty disputed in appeals pending as on the cut off date - including the declarant's disputed duty and, where applicable, the sum of declarant and departmental disputed duties - excluding appeals finally heard by that date. It further treats as tax dues the duty stated in show cause notices received by that date (including joint and several amounts), duties quantified in pending enquiries, investigations or audits by that date, voluntarily disclosed duties, and amounts in arrears.