Timely transfer of eligible arrear cases to Revenue Recovery Unit (RRU) under the provisions of Section 142 of the Customs Act, 1962

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...., CHENNAI 600 016 Dated: 24-04-2026 STANDING ORDER NO. 09/2026 (RRU) SUB: Timely transfer of eligible arrear cases to Revenue Recovery Unit (RRU) under the provisions of Section 142 of the Customs Act, 1962 - Reg. *** Attention is invited to the provisions of Section 142 of the Customs Act, 1962, and Circular No. 1081/02/2022-CX dated 19.01.2022 issued by CBIC, as well as the Circul....

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....or court, shall be identified and treated as eligible for transfer to the RRU Section. (ii) Such cases shall be forwarded after completion of the prescribed appeal period from the date of Order-in-Original, as reflected in the TAR report, along with the updated TAR particulars. (iii) While forwarding such cases to the RRU Section, the following shall be strictly ensured: ....

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.... (i) An updated Excel statement of all cases transferred to RRU shall be maintained and shared periodically for monitoring purposes. (ii) Details of all such transferred cases shall be duly reflected in the forthcoming TAR reports, particularly as the RRU Section is presently handling D-4 category cases. 6. Timely forwarding of complete and updated cases, along with proper noting....