TaxTMI 
TaxTMI 
Sale of movable/ immovable properties by central Excise Officers for recovery of Central Excise dues - reg.
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....d by notification No. 67/97-Cus.(NT) dated 11.12.97 which has been 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 h....
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....en stipulated for the service of the principal notice of attachment in the foregoing paras. 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 ....
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....perty to be sold. ii) A copy of proclamation shall be affixed:- (a) Where several properties are put up for sale, copy of the proclamation should be affixed on each property separately. (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 au....
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....ed to be the cost of sale and would have to the deducted from the sale proceeds of the defaulter's property. ii) the amount due under the Certificate issued under Rule-3 together with the cost of detention of the property shall then be utilised for specification of the amount 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 due....
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....nbsp;I am, therefore, to request you to kindly take early steps to realise the amount in accordance with the provision of Sec. 142(1) (c) (ii) of the Customs Act, 1962 and the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules 1995, as made applicable to like matters in Central Excise by Notification No. 68/63-CE(NT) dt. 4.5.93, 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....
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.... Whereas you have not paid the amounting to Rs................ payable by you in respect of Certificate No............... dated .................. forwarded by the Assistant Commissioner of Central Excise ............ and the interest payable under Section 11AA or Sec. 11AB of Central Excise Act, 1944 or rule 57I/ rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date. 2. It is hereby ordered that (you*.............) be, and are hereby prohibited and restrained. 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 Offi....
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....f Government Dues) Rules, 1995 Officer of the Assistant Commissioner Customs & Central ExciseTO Whereas a notice has been served upon you requiring you requiring you to pay the sum of Rs....... being the amount of Government Dues payable by you, Section 11A under sub-clause (ii) of clause (c) of Section 142 (1) of the Customs Act, 1962 read with Customs Attachment of Property of Defaulters for 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. 2. Please take note that- (a) in terms of Rule 9 of the aforesaid Rules. (i) you, or your representative in interest shall not be competent to mortgage, charge, lease 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. ....
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....ME IN BLOCK LETTERS) DESIGNATION APPENDIX-VI NOTICE OF ATTACHMENT OF MOVABLE PROPERTY IN THE CUSTODY OF A COURT OR A PUBLIC OFFICER Office of the Assistant Commissioner, Customs & Central ExciseTo Sir, Whereas .............. has not paid the arrears amounting to Rs. .............. in respect of Certificate No............. dated ....... forwarded by the Assistant Commissioner of Customs ....... and the interest payable under section 11AA or Section 11AB of Central Excise Act, 1944 or Rule 571 / Rule 57U of Central Excise Rules, 1944, for the period commencing immediately after the said date and the said authorised Officer (so authorised by the Commissioner of Customs under Rule 4 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995) specifying that an amount of Rs. ......... is to be recovered by the undersigned from the defaulter; and the undersigned desires to attach sums of money of other property, which is included in the defaulter's property now in your custody*, I request that you will hold the said money or p....
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....; It is ordered that you, No.(1) (above-mentioned, be, and you are hereby prohibited and restrained, until the further order of the undersigned, from making any transfer of the shares in the aforesaid Corporation standing in your name or from receiving payment of any dividends thereon, 1(*It may be noted, that the property consisting of shares is included in the defaulter's property. And that you, No. (2) above-mentioned, are hereby prohibited and restrained, until the further order of the undersigned from permitting any such transfer or making any such payment. Given under may hand and seal at ............... this ................... day of ................19 ....... (OFFICE SEAL) Authorised Officer (NAME IN BLOCK LETTERS) DESIGNATION APPENDIX - VII C ORDER OF ATTACHMENT OF PROPERTY CONSISTING OF AN INTEREST IN PARTNERSHIP PROPERTY Office of the Assistant Commissioner Customs & Central Excise To Whereas ............................... has not paid the arrears amounting....
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....annexed schedule in satisfaction of the said Certificate; And whereas on the ....................... day of ...................... 19 .................... (the date fixed for the sale) there will be due thereunder a sum of Rs. ..................... including costs and interest; Notice is hereby given that, in the absence of any order of postponement the said property shall be should by public action at .................... AM/ PM ........................ on the said ................ day of ................. 19 .................. at .................. (place) The sale will be of the property of the defaulter above-named as mentioned in the schedule below; and the liabilities and claims attaching to the said property to the said property, so far as they have been ascertained, are those specified in the schedule against each lot; The property will be put up for sale in the lost specified in the schedule. If the amount to be realised by sale is satisfied by the sale of a portion of the property, the s....
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....CE(NT) dt. 4.5.63, as amended. (vi) In the case of movable property, the price of each lot shall be paid at the time of sale or as soon after as the officer holding the sale directs, and in default of payment, the property shall forthwith be again put up and resold. 2(vii) In the case of immovable property, the person declared to be the purchaser shall pay immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money to the officer conducting the sale and, it default of such deposit, the property shall forth with be put up again and resold. The full amount of the purchase money payable shall be paid by the purchaser to the undersigned on or before the 15th day from the date of the sale of the property, exclusive of such day, or it the 15th day be a Sunday or other holiday, then on the first office day after 15th day. In default of payment within the period mentioned above, the property shall be resold, after the issue of a fresh proclamation of sale. The deposit, after defraying the expenses of the sale, may, if the undersigned thinks fit, be forfeited to the Government and the defaulting purchase....
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....nbsp; 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 the sale under rule 20 of the Customs (Attachment of Property of Defaulters for 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. Take notice that if you have any cause to show why the said application should not be granted, you should appear with you proofs before the under-signed on .............. when the said application will be heard and determined. DESCRIPTION OF PROPERTY Given under my hand and seal at .............. thi....