Recovery cells for tax arrears enforce attachment and sale under customs rules to expedite recovery and improve compliance. The circular mandates constituting a Recovery Cell in each Commissionerate, headed by an Authorised Officer, to pursue recoveries requiring attachment and sale of defaulter property. A Dy./Assistant Commissioner must prepare a prescribed certificate of amount due and forward it for direction; the Authorised Officer shall serve a seven-day notice and, if unpaid, effect attachment and sale per the prescribed procedure. Zonal oversight, manpower augmentation, and reporting of recovery in Monthly Performance Reports are required.