AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Sale of movable/ immovable properties by central Excise Officers for recovery of Central Excise dues - reg.
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.... issued under the provisions of Section- 142 of the Customs Excise purposes. a proper record should be maintained separately of cases in which recovery action is initiated as mentioned above in the format specified under Annexure XIII. 2.1 A special cell, named as "Recovery Cell" should be created in each "Custom House/ Central Excise Commissionerates" which will be headed by an Assistant Commissioner designated as "authorised office", for the purpose of making recovery of Government dues in terms of Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. The "authorised officer" will submit a monthly progress report to the Commissioner. 3. Where the Government dues have not been paid by any persons, the Assistant Commissioner of Central Excise should prepare a certificate under Rule-3 in the format specified under Appendix-I, clearly mentioning the amount due from such persons, and should send the same to the Commissioner of Central excise / Customs having jurisdiction over the place in which such persons owns any movable or immovable property or resides or carries on his own business or has his bank accounts. 4. The Commissioner of Centra....
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....s. The standard format which could be used for doing so is given as Appendix - IV. 6.4 In some odd cases it may happen that the property to be attached is in the custody of a Court or Public Officer. In such cases the authorised officer is required to give a notice (in appendix V or Appendix VI) to such court or the officer requesting that such property, and any interest or dividend becoming payable thereon may be held subject to the further orders of the authorised officer issuing the notice. In case there is any dispute relating to the question of title or priority between the authorised officer and any other person not being the defaulter who claims to be interested in such property by virtue of any assignment, attachment or otherwise, the same would have to be determined by the Court and not be the authorised officer. 6.5 If the defaulter does not pay the Government dues (together with the cost of detention of the property, and interest, if any) as mentioned in the Certificate. (Appendix-I), within a period of 30 days the authorised officer should obtain the Commissioner's order for realising the amount by sale of the defaulter's property in public auction. 6.6 Commission....
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.... (b) Upon a conspicuous part of the office of the authorised officer. This condition must be scrupulously followed in every case.7.5 The sale of immovable property made in execution of a Certificate becomes absolute when the authorised officer makes an order confirming the sale. It is mandatory upon the authorised officer to make the order confirming the sale when the following conditions are fulfilled. i) When no application is made for setting aside a sale under Rule 20; ii) (a) When such an application has been made and the same is disallowed by the authorised officer, and (b) the full sum of the purchase money has been paid.7.6 The authorised officer can also make an order not confirming the sale but setting the same aside, if- i) an application under Rule 20 has been made and is allowed by him; ii) an application under Rule 20 has been made and all the conditions mentioned in the Rule are satisfied.Before setting aside the sale the authorised officer is required to give notice to the person(s) affected thereby which expression includes the defaulter, the auction purchaser, a transferee from the auction purchaser after the sale but before the same is confirmed. 7.7 The ....
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....ount mentioned in the Certificate together with interest payable, if any. It may, however, be noted that in the the case of sale of immovable property no disbursement should be made until the sale has been confirmed by the authorised officer under Rule-21 of the Rules. iii) if any balance remains after defraying the amount(s) mentioned at (i) and (ii) above, then out of such balance any amount recoverable from the defaulter under the Act which may be due upon the date of realisation of the sale proceeds shall be paid to the Assistant Commissioner of Central Excise to whom such payment is due. iv) The balance, if any, left over after making the payments(s) referred to at (i), (ii) and (iii) above shall be paid to the defaulter. 8.2 It is clarified that the date of distribution of sale proceeds consequent to which recovery is made, shall be construed as the date of payment of Government dues, for the purpose of calculating interest liabilities under Sec. 11AA or Sec. 11AB of the Central Excise Act, 1944/ Rule-571 and Rule-57U of Central Excise Rules, 1944. 9. It is also clarified that any subsequent amendment effected in section 142(I)(C)(ii) of the Customs Act, 1962 and or C....
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....3, as amended. On realisation, the aforesaid sum together with the interest and cost of distress may please by credited to the following Head of Account: Your faithfully Ass. Commissioner of Central Excise Commissioner Dated the APPENDIX - II (NOTICE OF DEMAND TO DEFAULTER) Officer of the Asstt. Commissioner of Customs & Central Excise DatedTo Please take notice that certificate No. ................... dated ............... had been forwarded by the Assistant Commissioner of Central Excise .................. to the Commissioner of Customs and Central Excise, ................... for the recovery of an amount of Rs.............., details of which are given herein below:- The said Commissioner has sent the said certificate to the undersigned who has been authorised by the said commissioner under Section 142(1) (c) (ii) of the Customs Act, 1962, read with Rule 4 of the Customs Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995, as made specifying that an amount of Rs................ is to be recovered from you. 2. Your are hereby required to pay the amount aforesaid within seven days from the date of service of this notice. 3. A copy of the....
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....trained. until the further order of the undersigned, from transferring or charging in any way your share or interest in the under mentioned items of movable property, belonging to you and ................ and .................... as co-owners. Given under my hand and seal at .......... this .............. day ................ of .......... 19.......... Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION(OFFICE SEAL) Appendix - IIIA PANCHNAMA ATTACHMENT OF MOVABLE PROPERTY Panchnama drawn by the Panchs, in the presence of Shri ........... Authorised Officer, of the Officer of the Assistant Commissioner of Central Excise during the course of the execution proceeds of the Warrant of Notice Form no .............. in the case of ............. of ................ who is a defaulter for non-payment of arears of Government Dues is the File No.......... on the spot at House No........... Street No............ of ............... at the time ............ on 19 .......... S.No. Name of Panch & father's Name Address Age Profession We, the above mentioned Panchs, on being called by the above said Shri ................... Assistant Commissioner of customs & Central Excise,....
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....ease or otherwise deal with any property belonging to you except with the written permission of the undersigned. (ii) Where an order of attachment has been served on you as per the terms of Rules 5 of the above mentioned Rules, any private transfer or delivery of the property attached or of any debt, dividend or other moneys contrary to such attachment shall be void as against all claims enforceable under the attachment. (b) Further in terms of Rule 10 of aforesaid Rules, where belonging to you and/ or another as co-owners, you are hereby prohibiting him from transferring the share or interest or charging in any way. Given under may hand this ........................ day of .................... 19. OFFICE SEAL Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION APPENDIX- V NOTICE OF ATTACHMENT A DECREE OF A CIVIL COURT Office of the Assistant Commissioner Customs & Central Excise Dated To The Judge of the Court of .......... Sir, Whereas ............. has failed to pay the arrears (defaulter) due from him in respect of Certificate No......... dated .......... forwarded by the Assistant Commissioner of Central Excise to the Authorised Officer (so authoris....
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....t that you will hold the said money or property and any interest or dividend becoming payable thereon subject to the further and other available details. OFFICE SEAL Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Note:-* Here state how the money or property is understood to be in the hands of the Court of the Public Officer addressed, on what account and other available details. APPENDIX - VII A Office of the Assistant Commissioner, Customs & Central Excise,To (Attaching Officer) Whereas the undersigned the passed on the ......................... day of ............... 19 ............. an order for the attachment of the under mentioned property in the course of proceedings for the recovery of arrears due from ............... in respect of Certificate. (defaulter) No. .............. dated ............... for warded by the Assistant Commissioner of Central Excise ....... to the Authorised Officer (so authorised by the Commissioner of Central Excise under Rule 4 of the Customs (Attachment of Property for Recovery of Government Dues) Rule, 1995) as made applicable to like matters in central excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended, you are....
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.................... is to be recovered by the undersigned from the defaulter; and whereas the said .............................. is a partner in the firm known as Messers ................................, It is hereby ordered (I) that the share of the said ................... in the partnership property and profits of the said firm be and is hereby charged with the payment of the amount aforesaid due under the said Certificate; and (ii) *that ............................. Given under may hand and seal at ....................... this ................. day of ................. 19 ......... (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION Note:- *Here incorporate any other order that may be considered necessary in the circumstances. # Score out portion in italics, if not applicable APPENDIX VIII PROCLAMATION OF SALE Office of the Assistant Commissioner Customs & Central ExciseTo, Whereas the Assistant Commissioner of Central Excise ......................... has forwarded the Certificate No.................... dated .................... for the recovery of the sum of Rs. .............. from ................. (defaulter)which sum is recoverable ....
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....nswerable for any error, mis-statement or omission in this proclamation. 2(**(ii) The reserve price below which the property shall not be sold is Rs. ..................) 3.(iii) The amounts by which the biddings are to be increased shall be determined by the officer conducting the sale. In the event of any dispute arising as to the amount bid, or as to the bidder, the lot shall at once be again put up to auction. 4(iv) The highest bidder shall be declared to be the purchaser of any lot provided always that he is legally qualified to bid and provided further that the amount bid by him is not less than the reserve price. It shall be in the discretion of the under signed to decline acceptance of the highest bid when the price offered appears so clearly inadequate as to make it inadvisable to do so. 1(v) For reasons recorded, it shall in the discretion of the officer conducting the sale to adjourn it subject always to the provision of Customs (Attachment of Property of Defaulters for the Recovery of Customs dues) Rules, 1995, as made applicable to like matters in central excise by Notification No. 68/63-CE(NT) dt. 4.5.63, as amended. (vi) In the case of movable property, the ....
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....orised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property Defaulters for the Recovery of Government Dues) Rules, 1995, as made applicable to like matters in central excise by Notification No. 68/63-CE (NT) dt. 4.5.63, as amended, for recovery of arrears from ................. The full amount of the purchase money has been paid on .............. Accordingly the said sale is hereby confirmed. Given under my hand and seal at ......................... this ................... day of ................19............. (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION APPENDIX - X NOTICE TO INTERESTED PARTIES TO SHOW CAUSE WHY SALE SHOULD NOT BE SET ASIDE Office of the Assistant Commissioner Customs & Central Excise To Whereas the under mentioned property was sold on the ....................... day of .................. in execution of Certification No. ................ dated .............. forwarded by the Assistant Commissioner of Central Excise ................ for recovery of arrears from ....................... (defaulter) And whereas ............ has applied to the undersigned to set aside t....