Dated Shillong, the 23rd September, 2009
Subject: Proper Officer under Customs (Attachment of Property of defaulters for recovery of Government dues) Rules, 1995 readwith Section 142 (1) ( c ) (ii) of the Customs Act, 1962.
It is for information of the Trade, Industry and all concerned that in terms of the Govt. of India, Ministry of Finance Notification No. 48/97 – CE (NT) dated 02.09.1997, issued under Section 12 of the Central Excise Act, 1944 making Section 142 (1) ( c ) (ii) of the Customs Act, 1962 applicable to Central Excise, authorised officers of Central Excise are empowered to detain, attach and sell movable and/ or immovable property of any person, company, business firm/ establishment, manufacturer etc. who has/have failed to pay any sum due to Government. Consequently, the procedures detailed in the Customs (Attachment of Property of defaulters for recovery of Govt dues), Rules, 1995 are also applicable for Central Excise purpose.
Now, consequent upon the carving out of the Guwahati Central Excise Commissionerate out of the erstwhile Shillong Central Excise Commissionerate and in supersession of all previous Orders/ Trade Notices issued in this matter, the Deputy/Assistant Commissioners, Central Excise & Service Tax Divisions, Silchar, Agartala, Shillong and Nagaon have been authorised as “Proper Officer” within their respective jurisdiction for the purpose of proceedings to be initiated under Section 142 (1) ( c ) (ii) of the Customs Act, 1962 and the Customs (Attachment of Property of defaulters for recovery of Government dues) Rules, 1995 read with the relevant provisions of the Central Excise Act, 1944 and the Rules made there under. The proper officers of the Divisions will act in coordination with the Arrear Recovery Cell working in the Shillong Central Excise Hqrs.
( DD Ingty )