Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Page of 4805
Press 'Enter' after typing page number.
2121 to 2140 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
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.
Note: It is a system-generated summary and is for quick reference only.