Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dedicated Tax Recovery Cells are established in five Mumbai Customs Zone-II Commissionerates to centrally identify, record, monitor and recover confirmed customs arrears, replacing the earlier standing order. Confirmed demands remain tracked during the appeal period and become recoverable where no appeal is filed; unconfirmed, remanded and investigation-stage demands are excluded. The TRCs must follow prescribed recovery timelines, including payment verification, bank guarantee encashment, garnishee action, account freezing, detention, property identification, attachment and sale procedures. Monthly arrears reporting, coordinated data-sharing, periodic reviews, litigation monitoring and a write-off process for irrecoverable arrears are prescribed, subject to the Customs Act, applicable rules and Board circulars.
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