Customs arrears recovery requires timely transfer of eligible cases to the Revenue Recovery Unit with complete supporting records. Timely transfer of clearly recoverable customs arrears to the Revenue Recovery Unit is to be ensured under Section 142 of the Customs Act, 1962 and the prescribed recovery procedure. Cases are to be identified for RRU transfer only after expiry of the appeal period, where no appeal, stay, or other proceeding remains pending before any appellate authority or court, and the updated Tax Arrear Report particulars are to accompany the proposal. Forwarding must include complete e-Office records and the specified supporting documents, including the Order-in-Original and the certificate confirming non-pendency of stay.