Write-off of tax arrears: committees empowered to recommend and exercise delegated write-offs with required reporting. Three-member Committees of Chief Commissioners or Commissioners (or equivalent officers available in the zone) are to examine and recommend write-off proposals; Committees possess full powers to abandon irrecoverable fines and penalties under the Customs and Central Excise Acts and may write off irrecoverable duties up to prescribed monetary thresholds subject to reporting requirements to the Board or Chief Commissioner as specified. Interest on amounts written off is automatically extinguished, and the authority competent to act is determined by the duty/tax amount involved.