Government of India
Ministry of Finance
Department of Revenue
Central Board of Customs & Excise
New Delhi, dated 23rd March, 2016
All Chief Commissioners of Central Excise, Customs & Service Tax.
Subject: Constitution of Committees to examine the proposals for write-off of irrecoverable arrears-reg.
I am directed to invite your attention to the provisions contained in Schedule VII of DFPR which empowers the authorities mentioned therein, i.e. the Chief Commissioner and the Commissioner to write-off of irrecoverable amounts of Indirect Taxes upto Rs. 15 Lakh and Rs. 10 Lakh respectively. With a view to facilitate and expedite the cases pending for write off of arrears, the Board had issued instructions vide Circular no. 947/07/2011 dated 01.06.2011 (F.No. 296/10/2009-CX.9) for constitution of committees to examine the proposals for write-off of irrecoverable arrears and recommend deserving cases to the authority competent order such write-off in terms of the provisions contained in DFPR. While the Committee of Chief Commissioners is to be constituted, on receipt of proposal from the concerned zone, by the Board, the Committee of Commissioners is to be constituted by the Zonal Chief Commissioner, as and when necessary, on the basis of request of the Jurisdictional Commissioner.
2. As per report submitted by TAR unit of DGTS, as there are 151112 cases of write-off, involving an amount of Rs. 183587 crore are pending in the zones. It is seen that while no proposal to constitute a Committee of Chief Commissioners has been received from any zone, at the same time, it is also noted that most zones have not constituted the Committee of Commissioners for this purpose, except a few sporadic cases. The Circular dated 01.06.2011 has been partly modified vide Circular no. 971/5/2013 dated 29.05.2013 and letter dated 04.03.2016.
3. As the number of cases of write-off as well as the amount involved therein is substantial and since the competent authorities are not exercising the powers delegated under the Rules to tills effect, it is requested that all zones may kindly identify the cases for write-off of arrears by the competent authority and constitute the Committee or forward the proposals therefor to the Board, for this purpose.
Under Secretary to the Govt. of India
Tel: 2309 2413
Letters for recovery & write off