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F. No. 296/202/2017-Cx.9
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
we
Room no. 267 D, North Block,
New Delhi, dated 20t October, 2017
CORRIGENDUM
To,
All Principal Chief/Chief Commissioner of GST & CX, CBEC
All Principal Chief/ Chief Commissioner of Customs, CBEC
All Directors General, CBEC
Webmaster
Subject :-Writing off arrears of Central Excise, Service Tax and Customs duty — Constitution of Committees to advise the authority for writing off of arrears - reg.
Sir,












Sr. Competent
Constitution of the
Powers delegate
| no. Authority
Committee
ay Chief
Committee of three (a) Full Powers for abandonment of Commissioners
Chief Commissioners
irrecoverable amounts of fines GST, Central | of GST, Central Excise and penalties imposed under Excise & Chief! & Customs or Customs Act, 1962, and Central Commissioners
of equivalent rank officers Excise Act, 1944 and Finance Customs
Act (Service Tax) Act, 1994.
(b) To write off irrecoverable
amounts of Customs / Central
Excise or Service Tax duties
upto Rs. 15 lakhs subject to a
report to the Board. 2. Commissioner
Committee of three or (a) Full Powers for abandonment of GST, Central | Commissioners
of irrecoverable amounts of fines Excise
& | GST, Central Excise & and penalties imposed under Commissioner
_ of Customs or equivalent
Customs Act, 1962, and Central Customs
rank officers
Excise Act, 1944. Finance Act
(Service Tax) Act, 1994.
(b) To write off irrecoverable
amounts of Customs / Central
Excise duties upto Rs. 10 lakh
Subject to a report to the (Eee
Commissioner.
2. The other contents of the said circular shall remain unchanged.
Yours faithfully
nections
(V. Ganesh Kumar)
Under Secretary to the Govern ent of India
Tele :- 23092413
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