Arrear file due diligence: exhaustive tracing, detailed data capture and initiation of statutory enforcement measures. Officers must perform exhaustive tracing and populate arrear files with comprehensive data-full addresses, PAN/IEC, bank details, lists of movable and immovable assets, adviser contact details, landlord information, and partners/directors particulars including PAN, addresses, bank accounts and identity documents-and report positive results; where not already done, initiate statutory action under Section 142(1)(a) and (b) of the Customs Act, 1962 as applied to Central Excise read with Section 11 of the Central Excise Act, 1944.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrear file due diligence: exhaustive tracing, detailed data capture and initiation of statutory enforcement measures.
Officers must perform exhaustive tracing and populate arrear files with comprehensive data-full addresses, PAN/IEC, bank details, lists of movable and immovable assets, adviser contact details, landlord information, and partners/directors particulars including PAN, addresses, bank accounts and identity documents-and report positive results; where not already done, initiate statutory action under Section 142(1)(a) and (b) of the Customs Act, 1962 as applied to Central Excise read with Section 11 of the Central Excise Act, 1944.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
