Circular No-1080/01/2022-CX.
No- 296/63/2020-CX.9
Government of India
Department of Revenue
Central Board of Indirect Taxes and Customs
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Room No-267D, North Block,
New Delhi, 19th January, 2022
All Principal Chief Commissioners/Chief Commissioners of ST & CX,
All Principal Chief Commissioners/Chief Commissioners of Customs
All Principal Director Generals/Director Generals, CBIC
Sub: Writing-off of arrears of Central Excise Duty, Service Tax and Customs Duty —Constitution of Committees to advise the authority for writing off of arrears — reg.
Madam/Sir,
With reference to writing off of arrears of Central Excise duty, Service Tax and Customs duty, the following instructions are issued in supersession of guidelines communicated vide Circular No. 1059/8/2017-CX dated 26.09.2017, Corrigendum dated 20.10.2017 and Instructions dated 07.03.2018, in exercise of powers under Delegation of Financial Power Rules, 1978 as amended vide SO 3624 dated 14.12.2012.
2. The Committee of Pr. Chief Commissioners/ Chief Commissioners and Principal Commissioners/ Commissioners constituted in the respective Zones, shall exercise the powers as specified in Column-2 below:-
| (1) | (2) |
| Authority | Monetary limit up to which the loss may be written off in each case |
| (i) Pr. Chief Commissioner/ Chief Commissioner of Customs and/ or CGST and CX as specified in Annexure A (for dues of CX and ST) and Annexure B (for dues of Customs) to this Circular | (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under the Customs Act, 1962, the Central. Excise Act, 1944, the Gold Control Act, 1968, and the Finance Act, 1994; and(b) To write-off irrecoverable amounts of Customs or Central Excise duty or Service Tax up to Rs. 15 lakhs subject to a report to the next higher authority. |
| (ii) Committee of Pr. Commit sinner/ Commissioner of Customs and/ or CGST and CX as constituted by the respective Pr. Chief Commissioner/ Chief Commissioner of the Zone. | (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under the Customs Act, 1962, the Central Excise Act, b1944, the Gold Control Act, 1968, and the Finance Act, 1994; and
(b) To write-off irrecoverable amounts of Customs or Central Excise Duty or Service Tax up to Rs. 10 lakhs subject to a report to the next higher authority. |
3. As regards write-off of interest amount, it is clarified that once duty/ tax involved is written off, the interest due thereon would get written off automatically.
4. This issues with the approval of Member, CBIC.
(Manas Monda )
Under Secretary,
CX-9, CBIC
Telephone # 01123095536
