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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs circular mandates recovery of pending revenue arrears from refunds under Section 142(1)(a) of Customs Act, 1962</h1> The circular directs customs adjudicating authorities under Visakhapatnam Customs to examine and recover pending revenue arrears before sanctioning any refunds arising from refund applications or finalization of provisional assessments. Citing Section 142(1)(a) of the Customs Act, 1962, it authorizes deduction of unpaid sums from any money owed to the concerned person, including refunds. Officers must obtain arrears details from the Arrears Recovery Cell and appropriate recoverable dues against specific, clearly identified demands with corresponding orders-in-original. It further instructs that care be taken to avoid double appropriation of the same arrear amount by different authorities or in multiple orders.
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