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of <h1>Ineffective Recovery of Dues: 1995-1999 Cases to be Referred to Recovery Cell or Considered for Write-Off.</h1> The circular addresses the ineffective use of powers under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, as applied to Central Excise, for recovering confirmed demands. It highlights the backlog of cases referred to District Collectors, with minimal recovery achieved from 1995 to 1999. The Board instructs that cases from 1999 and earlier, with no effective action, be referred to the Recovery Cell of the Commissionerate for appropriate action. If recovery is deemed impossible, the matter should be considered for write-off according to financial powers rules. Progress will be monitored through MTRs, and further guidelines will be issued.
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