Formation of "Tax Recovery Cells (TRCs)" in NS-GEN, NS-I, NS-II, NS- III & NS-V Commissionerates of the Mumbai Customs Zone-II for recovery of Arrears.
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Customs arrears recovery requires dedicated cells, time-bound enforcement, asset tracing, coordinated reporting, and documented write-off after failed recovery efforts.
Dedicated Tax Recovery Cells are established to centrally record, monitor and recover confirmed customs arrears after the appeal period expires without an appeal. TRCs must maintain case files and recovery checklists, prioritise recoverable arrears, and pursue staged measures including payment demands, bank-guarantee encashment, refund adjustment, garnishee recovery, bank-account attachment, system alerts, detention orders and asset identification. Property attachment and sale procedures apply where recovery remains unpaid. Irrecoverable arrears may be proposed for write-off only after documented recovery efforts fail and no relatable property is available.