STANDING ORDER No. 34/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS, NS-IV, JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA -SHEVA, DIST- RAIGAD, MH - 400 707.

F.No. S/22-Gen-82/2015-16/AM(X)

Date : 02.11.2017 STANDING ORDER No. 34/2017 Attention of all the Officers/Staff of the Assessment Groups, Sections and Intelligence Units at JNCH is invited to the Standing Order No 57/2016, dated 13th October 2016 of JNCH, Mumbai Zone-II [Requirement that Central Adjudication Cell (CAC) will maintain a Register containing all the necessary details of the SCNs, enter details of OIO issued in respect of such SCNs after receipt of copy of OIO from Adjudicating Authority and also to ensure that aforesaid details should also be maintained in soft form].

2. During review of pendency of recoverable arrears, it is noticed that basic record to record and monitor recovery of “arrears of revenue” i.e. O-I-O register is either not maintained by Appraising Groups or not maintained / updated in the proper form & manner.

3. Details of all the OIOs passed by the adjudicating authorities are required to be entered in the O-I-O/Confirmed Demand register by respective Groups. Further details as well as status of cases entered in this register needs to be regularly updated. [based on subsequent developments (eg. such OIO being maintained / modified / set aside by OIA, CESTAT / High Court / Supreme Court or due to recovery of amount)].

4. While preparing the “Arrears of Revenue Report”, the duty, penalty, Redemption Fine etc (updated status) as mentioned in the said O-I-O register should be considered. The aforesaid information is also important for Groups so as to monitor the pendency and take effective steps for recovery of arrears as involved in such cases.

5. In view of the above, it is hereby directed that the O-I-O register should be properly maintained and updated. DC / AC Group should ensure that details of all Orders-in-Original issued in the past period (belonging to Group), , are also entered in the said O-I-O register. For checking correctness and accuracy of details entered in the said register, Group should cross check details available in the files / records available in appraising groups, Less charge register maintained by Group, registers maintained by “Centralized Adjudication Cell” and “Centralized Legal Cell”.

6. Format of Confirmed Demand register/O-I-O register is as under :
   Sr. No File No. Name and Address of the Exporter/Impo rter including IEC/ other person SCN NO. & date Amount
   of duty Demand No. and Date of Adjudica tion Order Duty Demand
   Confirm ed Detail of RF /Penalty imposed Amount recovered along with challan no. Appeal filed , if any (details about OIA / CESTAT, HC / SC orders) Date of certificate action u/s 142 of CA’62, if any (Please also enter details of Notice issued) Re mar ks

7. Additional / Joint Commissioner in charge of Group should ensure that aforesaid register is maintained and updated by Group. Initial action to reconcile and update past case details should be complete by 30th November 2017.

8. In case of any difficulty, the specific issue may be brought to the notice of Additional / Joint Commissioner in charge of respective Group.

                                                                                Sd/- 
   

(SUBHASH AGRAWAL) Commissioner of Customs (NS-III). Copy to (by email only):

1. The Chief Commissioner of Customs, Mumbai Zone-II, JNCH.
2. The Commissioner of Customs, NS-G/ NS-I/ NS-II / NS-IV / NS-V, JNCH.
3. All Additional / Joint Commissioner of Customs, JNCH.
4. All Deputy / Assistant Commissioner of Customs, JNCH.
5. All Sections / Groups of NS-G, NS-I, NS-II / NS-III/ NS-IV / NS-V, JNCH.
6. AC/DC, EDI for uploading on JNCH website immediately