CIR NO. 1080/01/2022-CX, DT. 19/01/2022
- Document type
- Circular
- Dated
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.
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
Annexure A
Constitution of Standing Committees of Pr. Chief Commissioners/ Chief Commissioners to exercise the powers of writing offarrears pertaining to Central Excise Duty or Service Tax
| S.No. | Committees | Area of Jurisdiction |
| 1 |
1. Chief Commissioner of CGST and Central Excise, Ahmedabad 2. Chief Commissioner of Customs, Ahmedabad |
1. Ahmedabad North 2. Ahmedabad South 3. Gandhi Nagar 4. Rajkot 5. Bhavnagar 6. Kutch (Gandhi Dham) |
| 2 |
1. Chief Commissioher of CGST and Central Excise, Bengaluru 2. Chief Commissioner of Customs, Bengaluru |
1. Bengaluru North 2. Bengaluru South 3. Bengaluru East 4. Bengaluru West 5. Bengaluru North West 6. Mysuru 7. Mangalore 8. Belgavi |
| 3 |
1. Chief Commissioner of CGST and Central Excise, Bhopal 2. Chief Commissioner of CGST and Central Excise, Nagpur |
1.Bhopal 2. Indore 3. Jabalpur 4. Ujjain 5. Raipur |
| 4 |
1. Chief Commissioner of CGST and Central Excise, Bhubaneswar 2. Chief Commissioner of Customs, Kolkata |
1. Bhubaneswar 2. Raurkela |
| 5 |
1. Chief Commissioner of CGST and Central Excise, Chandigarh 2. Chief Commissioner of CGST and Central Excise, Panchkula |
1. Jammu 2. Shimla 3. Chandigarh 4. Ludhiana 5. Jalandhar |
| 6 |
1. Chief Commissioner of CGST and Central Excise, Chennai 2. Chief Commissioner of Customs, Chennai |
l. Chennai North 2. Chennai South 3. Chennai Outer 4. Coimbatore 5. Tiruchirapally 6. Madurai 7. Salem 8. Puducherry |
| 7 |
1. Chief Commissioner of CGST and Central Excise, Thiruvananthapuram 2. Chief Commissioner of CGST and Central Excrse, Chennai |
l. Thiruvanahthpuram 2. Kochi 3. Kozhikode |
| 8 |
1. Chief Commissioner of CGST and Central Excise, Delhi 2. Chief Commissioner of Customs, Delhi |
1. Delhi North 2. Delhi South 3. Delhi East 4. Delhi West |
| 9 |
1. Chief Commissioner of CGST and Central Excise, Hyderabad 2. Chief Commissioner of CGST and Central Excise, Vishakhapattnam (Amravathi) |
l. Hyderabad 2. Secunderabad 3. Medchal 4. Rangareddy |
| 10 |
1. Chief Commissioner of CGST and Central Excise, Jaipur 2. Chief Commissioner of CGST and Central Excise, Vadodara |
1.Jaipur 2. Jodhpur 3. Alwar 4.Udaipur |
| 11 |
1. Chief Commissioner of CGST and Central Excise, Kolkata 2. Chief Commissioner of CGST and Central Excise, Guwahati |
1. Kolkata North 2. Kolkata South 3. Howrah 4. Haldia 5. Siliguri 6. Bolpur |
| 12 |
1. Chief Commissioner of CGST and Central Excise, Lucknow 2. Chief Commissioner of CGST and Central Excise, Meerut |
1.Allahabad 2. Agra 3. Kanpur 4. Lucknow 5. Varanasi |
| 13 |
1. Chief Commissioner of CGST and Central Excise, Meerut 2. Chief Commissioner of CGST and Central Excise, Lucknow |
1.Gaziabad 2. Meerut 3. ]'loida 4. Gautam Budh Nagar 5. Dehradun |
| 14 |
1. Chief Commissioner of CGST and Central Excise, Mumbai 2. Chief Commissioner of Customs, Mumbai-I |
l. MumbaiEast 2. Mumbai South 3. MumbaiCentral 4. MumbaiWest 5. Bhiwandi 6. Palghar 7. Navi Mumbai 8. Raigarh 9. Belapur 10. Thane 11. Thane Rural |
| 15 |
1. Chief Commissioner of CGST and Central Excise, Nagpur 2. Chief Commissioner of CGST and Central Excise, Bhopal |
1. Aurangabad 2. Nagpur-I 3. Nagpur-II 4. Nasik |
| 16 |
1. Chief Commissioner of CGST and Central Excise, Panchkula 2. Chief Commissioner of CGST and Central Excise, Chandigarh |
1. Gurugram 2. Faridabad 3. Panchkula 4. Rohtak |
| 17 |
1. Chief Commissioner of CGST and Central Excise, Pune 2. Chief Commissioner of CGST and Central Excise, Mumbai |
1.Goa 2. Fune-I 3. Pune-II 4. Kolhapur |
| 18 |
1. Chief Commissioner of CGST and Central Excise, Ranchi 2. Chief Commissioner of CGST and Central Excise, Kolkata |
1.Jamshedpur 2. Patna-I 3. Patna-II 4. Ranchi |
| 19 |
1. Chief Commissioner of CGST and Central Excise, Guwahati 2. Chief Commissioner of CGST and Central Excise, Kolkata |
1.Dibrugarh 2. Shillong 3. Guwahati 4. Itanagar 5. Dimapur 6. Imphal 7. Aizwal 8. Agartala |
| 20 |
1. Chief Commissioner of CGST and Central Excise, Vadodara 2. Chief Commissioner of CGST and Central Excise, Jaipur |
1.Daman 2. Surat 3.Vadodara-I 4. Vadodara-II |
| 21 |
1. ChiefCommissionerofCGST and Central Excise, Vishakhapatnam 2. Chief Commissioner of CGST and Central Excise, Hyderabad |
1.Vishakhapatnam 2.Guntur 3. Tirupati |
Explanation 1: The expression "Chief Commissioner" in column 2 shall include "Principal Chief Commissioner", wherever applicable.
Annexure B
Constitution of Standing Committees of Pr. Chief Commissioners/ Chief Commissioners to exercise the powers of writing off arrears pertaining to Customs
| SL. | Committees | Area of Jurisdiction | |
| A: Customs work done by: | B: Commissioner of Customs | ||
| 1 |
1. Chief Commissioner of CGST and CX, Ahmedabad 2. Chief Commissioner of Customs, Ahmedabad |
1. Commissioner of Central Excise & Service Tax, Ahmedabad North 2. Commissioner of CGST and CX, Ahmedabad South 3. Commissioner of CGST and CX, Gandhi Nagar 4. Commissioner of CGST and CX, Rajkot 5. Commissioner of CGST and CX, Bhavnagar 6. Commissioner of CGST and CX, Kutch (GandhiDham) |
1. Commissioner of Customs, Ahmedabad 2. Commissioner of Customs (Preventive), Jamnagar 3. Commissioner of Customs, Kandla 4. Commissioner of Customs, Mundra |
| 2 |
1. Chief Commissioner of CGST and CX, Bengaluru 2. Chief Commissioner of Customs, Bengaluru |
1. Commissioner of Excise and Service Tax, Bengaluru North 2. Commissioner of Excise and Service Tax, Bengaluru South 3. Commissioner of Excise and Service Tax, Bengaluru East 4. Commissioner of Excise and Service Tax, Bengaluru West 5. Commissioner of Excise and Service Tax, Bengaluru North West 6. Commissioner of Excise and Service Tax, Mysuru 7. Commissioner of Excise and Service Tax, Mangalore 8. Commissioner of Excise and Service Tax, Belgavi |
1. Commissionerof Customs, Bengaluru City 2. Commissionerof Customs, Airport and Air Cargo Complex, Bengaluru 3. Commissioner of Customs, Mangalore |
| 3 |
1. Chief Commissioner of CGST and CX, Bhopal 2. Chief Commissioner of CGST and CX, Nagpur |
1. Commissioner of CGST and CX, Bhopal 2. Commissioner of CGST and CX, lndore 3. Commissioner of CGST and CX, Jabalpur 4. Commissioner of CGST and CX, Ujjain 5. Commissioner of CGST and CX, Raipur 6. Commissioner of CGST and CX, Aurangabad 7. Commissioner of CGST and CX, Nagpur-I 8. Commissioner of CGST and C& Nagpur-II 9. Commissioner of CGST and CX, Nasik |
1. Commissioner of Customs, Nagpur 2. Commissioner of Customs, lndore |
| 4 |
1. Chief Commissioner of CGST and CX, Bhubaneswar 2. Chief Commissioner of Customs, Kolkata |
1. Commissioner of CGST and CX, Bhubaneshwar 2. Commissioner of CGST and CX, Raurkela |
1.Commisisoner of Customs (Preventive), Bhubaneshwar |
| 5 |
1. Chief Commissioner of CGST and CX, Chandigarh 2. Chief Commissioner of CGST and CX, Panchkula |
1. Commissioner of CGST and CX, Jammu 2.' Commissioner of CGST and O( Shimla 3. Commissioner of CGST and CX, Chandigarh 4. Commissioner of CGST and CX, Ludhiana 5. Commissioner of CGST and CX, Jalandhar 6. Commissioner of CGST and CX, Gurugram 7. Commissioner of CGST and CX, Faridabad 8. Commissioner of CGST and CX, Panchkula 9. Commissioner of CGST and CX, Rohtak |
|
| 6 |
1. Chief Commissioner of CGST and CX, Chennai 2. Chief Commissioner of Customs, Chennai |
1. Commissioner of CGST and CX, Chennai North 2. Commissioner of CGST and CX, Chennai South 3. Commissioner of CGST and CX, Chennai Outer 4. Commissioner of CGST and CX, Coimbatore 5. Commissioner of CGST and CX, Tiruchirapally 6. Commissioner of CGST and CX, Madurai 7. Commissioner of CGST and CX, Salem 8. Commissioner of CGST and CX, Puducherry |
1. Commissioner of Customs (l), Airport, Chennai 2. Commissioner of Customs (ll), Airport, Chennai 3. Commissioner of Customs (ll l), Airport, Chennai 4. Commissioner of Customs (lV), Chennai 5. Commissioner of Customs (Vl), Chennai 6. Commissioner of Customs (Vll), Chennai 7. Commissioner of Customs (Vlll), (General), Chennai |
| 7 |
1. ChiefCommissioner of CGST and CX, Thiruvananthapuram 2. ChiefCommissionerof Customs (Preventive), Tiruchirappalli |
1. Commissioner of CGST and CX, Thiruvananthapuram 2. Commissioner of CGST and CX, Kochi 3. Commissioner of CGST and CX, Kozhikode |
1. Cornmissioner of Customs, Cochin 2. Commissioner of Customs, Preventive Cochin 3. Commissioner of Customs(Preventive, Tiruchirappalli 4. Commissioner of Customs, Tuticorin |
| 8 |
1. ChiefCommissionerof Customs, Delhi 2. Chief Commissioner of Customs, Delhi (Preventive) |
1. Commissioner of CGST and CX, Delhi North 2. Commissioner of CGST and CX, Delhi South 3. Commissioner of CGST and CX, Delhi East 4. Commissioner of CGST and CX, Delhi West |
1. Commissioner of Customs (Airport), Delhi 2. Commissioner of Customs (General), Delhi 3. Commissionerof Customs, Air Cargo Complex (lmport), Delhi 4. Commissioner of Customs, Air Cargo Complex (Export), Delhi 5. Commissioner of Customs, lnland Container Depot, Tughlakabad (lmport), Delhi 6. Commissioner of Customs, lnland Container Depot, Tughlakabad (Export), Delhi 7. Commissioner of Customs,lnland Container Depot, Patparganj and other lnland Container Depots, Delhi 8. Commissioner of Customs (Preventive), Delhi 9. Commissioner of Customs (Preventive), Amritsar 10. Commissioner of Customs (Preventive), Jodhpur; and 11. Commissioner of Customs (Preventive), Ludhiana |
| 9 |
1. Chief Commissioner of Customs and Central Excise, Hyderabad 2. Chief Commissioner of Customs and Central Excise, Vishakhapattnam (Amravathi) |
1. Commissioner of CGST and CX, Hyderabad 2. Commissioner of CGST and CX, Secunderabad 3. Commissioner of CGST and CX,Medchal 4. Commissioner of CGST and CX, Rangareddy 5. Commissioner of CGST and CX, Vishakapatnam 6. Commissioner of CGST and CX, Guntur 7. Commissioner of CGST and CX, Tirupati |
1. Commissioner of Customs, Hyderabad 2. Commissioner of Customs, Vishakhapatnam 3. Commissioner of Customs (Preventive), Vijayawada |
| 10 |
1. Chief Commissioner of CGST and CX, Jaipur 2. Chief Commissioner of CGST and CX, Vadodara |
1. Commissioner of CGST and CX, Jaipur 2. Commissioner of CGST and CX, Jodhpur 3. Commissioner of CGST and CX, Alwar 4. Commissioner of CGST and CX, Udaipur 5. Commissioner of CGST and CX, Daman 6. Commissioner of CGST and CX, Surat 7. CommissionerofCGST and CX, Vadodara -I 8. Commissionei of CGST and CX, Vadodara-II |
-- |
| 11 |
1. Chief Commissioner of CGST and CX, Kolkata 2. Chief Commissioner of CGST and CX, Guwahati |
1. Commissioner of CGST and CX, Kolkata North 2. CommissionerofCGST and CX, Kolkata South 3. Commissioner of CGST and CX, Howrah 4. CommissionerofCGST and CX, Haldia 5. CommissionerofCGST and CX, Siliguri 6. Commissioner of CGST and CX, Bolpur 7. CommissionerofCGST and CX, Dibrugarh 8. Commissioner of CGST and CX, Shillong 9. Commissioner of CGST and CX, Guwahati 10. Commissioner of CGST and CX, ltanagar 11. Commissioner of CGST and CX, Dimapur 12. Commissioner of CGST and CX, lmphal 13. Commissioner of CGST and CX, Aizwal 14. Commissioner of CGST and CX, Agartala |
1. Commissioner of Customs (Port), Kolkata 2. Commissioner of Customs (Airport and Air Cargo Complex), Kolkata 3. Commissioner of Customs (Prev.), West Bengal 4. Commissioner of Customs (Preventive), Shillong |
| 12 |
1. Chief Commissioner of CGST and CX, Lucknow 2. Chief Commissioner of CGST and CX, Meerut |
1. Commissioner of CGST and CX, Allahabad 2. CommissionerofCGST and CX, Agra 3. Commissioner of CGST and CX, Kanpur 4. Commissioner of CGST and CX, Lucknow 5. Commissioner of CGST and CX, Varanasi 6. Commissioner of CGST and CX, Ghaziabad 7. Commissioner of CGST and CX, Meerut 8. Commissioner of CGST and CX, Noida 9. Commissioner of CGST and CX, GautamBudh Nagar 10. Commissioner of CGST and Dehradun |
1. Commissioner of Customs, Noida |
| 13 |
1. Chief Commissioner of CGST and CX, Mumbai 2. Chief Commissioner of Customs, Mumbai-I |
1. Commissioner of CGST and CX, Mumbai South 2. Commissioner of CGST and CX, Mumbai East 3. Commissioner of CGST and CX, Mumbai Central 4. Commissioner of CGST and CX, Mumbai West 5. Commissioner of CGST and CX, Palghar 6. Commissioner of CGST and CX, Raigarh 7. Commissioner of CGST and CX, NaviMumbai 8. Commissioner of CGST and CX, Belapur 9. Commissioner of CGST and CX, Thane 10. Commissioner of CGST and CX, Thane Rural 11. Commissioner of CGST and CX, Bhiwandi |
-- |
| 14 |
1. Chief Commissioner of CGST and CX, Pune 2. Chief Commissioner of CGST and CX, Mumbai |
1. Commissioner of CGST and CX, Goa 2. Commissioner of CGST and O( Pune-| 3. Commissioner of CGST and CX, Pune-II 4. Commissioner of CGsT and CX, Kolhapur |
1. Commissioner of Customs, Pune 2. Commissioner of Customs, Goa |
| 15 |
1. Chief Commissioner of CGST and CX, Ranchi 2. Chief Commissioner of Customs, Patna |
1. Commissioner of CGST and CX, Jamshedpur 2. Commissioner of CGST and CX, Patna - I 3. Commissioner of CGST and CX, Patna - II 4. Commissioner of CGST and CX, Ranchi |
1. Commissioner of Customs (Preventive), Patna 2. Commissioner of Customs (Preventive), Lucknow |
| 16 |
1. Chief Commissioner of Customs, Mumbai-I 2. Chief Commissioner of Customs, Mumbai-II |
--- |
1. Commissioner of Customs (General), Mumbai Zone -I; 2. Commissioner of Customs (lmport-I), MumbaiZone-I; 3. Commissioner of Customs (lmport-II), Mumbai Zone-I; 4. Commissioner of Customs (Export-l), Mumbai Zone-I 5. Commissioner of Customs (Export-II), Mumbai Zone-I |
| 17 |
1. Chief Commissioner of Customs, Mumbai II 2. Chief Commissionerof Customs, Mumbai-III |
---- |
1. Commissioner of Customs (NhavaSheva-I), Mumbai, Zone-II 2. Commissioner of Customs (NhavaSheva-II), Mumbai, Zone-II 3. Commissioner of Customs (NhavaSheva-III), Mumbai, Zone-II 4. Commissioner of Customs (NhavaSheva-IV), Mumbai,'Zone-II 5. Commissioner of Customs (NhavaSheva-V), Mumbai, Zone-II 6. Commissioner of customs (NhavaSheva-General), Mumbai, Zone-II |
| 18 |
1. Chief Commissioner of Customs, Mumbai-III 2. Chief Commissioner of Customs, Mumbai-II |
--- |
1. Commissioner of Customs (I)- (Airport), Mumbai Zone-III 2. Commissioner of Customs (II)-(Airport Special Cargo), MumbaiZone-III 3. Commissioner of Customs (III)-(Air Cargo Complex - lmport), Mumbai Zone-III 4. Commissioner of Customs (lV)-(AirCargo Complex- Export), Mumbai Zone-III 5. Commissioner of Customs (V)-(AirCargo Complex-General), Mumbai Zone-III 6. Commissioner of Customs (Preventive), Mumbai |
Explanation l: The expression "Chief Commissioner" in column 2 shall include "Principal Chief Commissioner", wherever applicable