Recovery cell enforcement: mandate standardized MTR reporting and active use of statutory recovery powers to expedite confirmed duty recovery. Non-adjudication and delays in recovery are attributed to ineffective recovery cells, improper referrals to district authorities despite statutory recovery powers, and failures in MTR reporting. DGICCE is to prescribe a proforma in the MTR for Commissioners to report cases referred to recovery cells and district authorities; Commissioners must furnish recovery-effort information, create recovery cells where absent, and CCEs/Divisional AC/DCs must review and monitor these cases to ensure expeditious recovery of confirmed demands.