Circu lar No- t 080/0 I 12022-CX.
F. No- 296163n020-CX.9
Government of India
Department of Revenue
Central Board of Indirect Taxes and Customs
*********
Room No-267D, North Block,
New Delhi, lgth January,2022
All Principal chief commissioners/chief commissioners of sr & cx,
AII 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 arears of Central Excise duty, Service Tax and Customs
duty, the following instructions are issued in supersession of guidelines communicated vide
Circular No. 1059/812017'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. l97g 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:-
I o)
Authority Monetary limitup to which the loss may be
written offin eachcase
Chief Commissioner/ Chief
Commissioner of Customs and/
or CGST and CX as specitied in
Annexure A (for dues of CX and
ST) and Annexure B (for dues
of Customs) to this Circular
(i) Pr
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
(a) Fullpowers for abandonmentof irrecoverable
subject
orCentralExcise or TaxService toduty Rs.up
5Ilakhs toa to nextthereport higher
of Pr. Commil sioner/
Commissioner of Customs and/
or CGST and CX as constituted
by the respective Pr. Chief
Commissionerl Chief
Commissioner of the Zone.
(ii) Committee
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.
l0 lakhs subject to a report to the next higher
authority.
(a) Full powers forabandonmentof irrecoverable
2-
Circular No-l 080/0 I 12022-CX.
F. No- 296rc3n020-Cx.9
Government of India
Department of Revenue
Cer rtral Board of Indirect Taxes and Customs
*********
Room No-267D, North Block,
New Delhi, 19th Januaryr2022
3. As regards write-offof 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.
Under Secretary,
cx-9, CBIC
Telephone # 0l 123095536
{
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
TABLE
S.No. Committees Area of Jurisdiction
I l. Chief Commissioner of CGST and
Central Excise, Ahmedabad
2. Chief Commissioner of Customs,
Ahmedabad
l. Ahmedabad North
2. Ahmedabad South
3. Gandhi Nagar
4. Rajkot
5. Bhavnagar
6. Kutch (Gandhi Dham)
2 l. Chief Commissioher of CGST and
Central Excise, Bengaluru
2. Chief Commissioner of Customs,
Bengaluru
l. Bengaluru North
2. Bengaluru South
3. Bengaluru East
4. Bengaluru West
5. Bengaluru North West
6. Mysuru
7. Mangalore
8. Belgavi
J l. Chief Commissioner of CGST and
Central Excise, Bhopal
2. Chief Commissioner of CGS'I and
Central Excise, Nagpur
L
2.
J.
4.
5.
Bhopal
Indore
Jabalpur
Ujjain
Raipur
4 l. Chief Commissioner of CGST and
Central Excise, Bhubaneswar
2. Chief Commissioner of Customs,
Kolkata
1. Bhubaneswar
2. Raurkela
5 l. Chief Commissioner of CGST and
Central Excise, Chandigarh
2. Chief Commissioner of CGST and
Central Excise, Panchkula
l. Jammu
2. Shimla
3. Chandigarh
4. Ludhiana
5. Jalandhar
6 l. Chief Commissioner of CGST and
Central Excise, Chennai
l. Chennai North
2. Chennai South
3. Chennai Outer
$
2. Chief Commissioner of Customs,
Chennai
4. Coimbatore
5. Tiruchirapally
6. Madurai
7. Salem
8. Puducherry
7 l. Chief Commissioner of CGST and
Central Excise, Thiruvananthapuram
2. Chief Commissioner of CGST and
Central Excrse, Chennai
l. Thiruvanahthpuram
2. Kochi
3. Kozhikode
E l. Chief Commissioner of CGST and
Central Excise, Delhi
2. Chief Commissioner of Customs,
Delhi
l. Delhi North
2. Delhi South
3. Delhi East
4. Delhi West
9 l. 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
l0 l. Chief Commissioner of CGST and
Central Excise, Jaipur
2. Chief Commissioner of CGST and
Central Excise, Vadodara
l.
2.
3.
4.
Jaipur
Jodhpur
Alwar
Udaipur
ll l. Chief Commissioner of CGST and
Central Excise, Kolkata
2. Chief Commissioner of CGST and
Central Excise, Guwahati
l. Kolkata North
2. Kolkata South
3. Howrah
4. Haldia
5. Siliguri
6. Bolpur
t2 l. Chief Commissioner of CGST and
Central Excise, Lucknow
2. Chief Commissioner of CGST and
Central Excise, Meerut
l. Allahabad
2. Agra
3. Kanpur
4. Lucknow
5. Varanasi
l3 l. ChiefCommissionerofCGST and
Central Excise, Meerut
2. Chief Commissioner of CGST and
Central Excise, Lucknow
l. Gaziabad
2. Meerut
3. ]'loida
4. Gautam Budh Nagar
5. Dehradun
*
t4 l. 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
I0. Thane
i l. Thane Rural
l5 l. Chief Commissioner of CGST and
Central Excise, Nagpur
2. Chief Commissioner of CGST and
Central Excise, Bhopal
l. Aurangabad
2. Nagpur-l
3. Nagpur-ll
4. Nasik
l6 l. Chief Commissioner of CGST and
Central Excise, Panchkula
2. Chief Commissioner of CGST and
Central Excise, Chandigarh
l.
2.
3.
4.
Gurugram
Faridabad
Panchkula
Rohtak
t7 l. Chief Commissioner of CGST and
Central Excise, Pune
2. Chief Commissioner of CGST and
Central Excise, Mumbai
l.
2.
3.
4.
Goa
Fune-I
Pune-II
Kolhapur
l8 l. Chief Commissioner of CGST and
Central Excise, Ranchi
2. Chief Commissioner of CGST and
Central Excise, Kolkata
l. Jamshedpur
2. Patna-l
3. Patna-II
4. Ranchi
t9 l. Chief Commissioner of CGST and
Central Excise, Guwahati
2. Chief Commissioner of CGST and
Central Excise, Kolkata
l. Dibrugarh
2. Shillong .
3. Guwahati
4. Itanagar
5. Dimapur
6. Imphal
7. Aizwal
8. Agartala
20 t. Chief Commissioner of CGST and
Central Excise, Vadodara
l.
2.
Daman
Surat
2. Chief Commissioner of CGST and
Central Excise, Jaipur
3. Vadodara-l
4. Vadodara-ll
2l l. ChiefCommissionerofCGST and
Central Excise, Vishakhapatnam
2. Chief Commissioner of CGST and
Central Excise, Hyderabad
2. Guntur
3. Tirupati -
l. Vishakhapatnam
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
TABTE
sl. Committees Area of Jurisdiction
A: Customs work done by: B: Commissioner of Customs
L 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
5. 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
t. 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
L. Commissionerof
Customs, Bengaluru
City
2. Commissionerof
Customs, Airport and
Air Cargo Complex,
Bengaluru
3. Commissioner of
Customs, Mangalore
\q
7. Commissioner of
Excise and Service
Tax, Mangalore
8. Commissioner of
Excise and Service
Tax, Belgavi
3 1. Chief Commissioner of
CGST and CX, Bhopal
2. Chief Commissioner of
CGST and CX, Nagpur
t. 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-l
8. Commissioner of
CGST and C&
Nagpur-ll
9. Commissioner of
CGST and CX, Nasik
L. Commissioner of
Customs, Nagpur
2. Commissioner of
Customs, lndore
4 1. Chief Commissioner of
CGST and CX,
Bhubaneswar
2. Chief Commissioner of
Customs, Kolkata
t. Commissioner of
CGST and CX,
Bhubaneshwar
2. Commissioner of
CGST and CX,
Raurkela
l.Commisisoner of Customs
(Preventive), Bhubaneshwar
5 t. Chief Commissioner of
CGST and CX,
Chandigarh
2. Chief Commissioner of
CGST and CX, Panchkula
L. 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
5. 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 t. Chief Commissioner of
CGST and CX, Chennai
2. Chief Commissioner of
Customs, Chennai
L. 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
5. Commissioner of
Customs (Vll),
Chennai
7. Commissioner of
Customs (Vlll),
(General), Chennai
7 1. ChiefCommissionerof
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
L. Cornmissioner of
Customs, Cochin
2. Commissioner of
Customs, Preventive
Cochin
3. Commissioner of
Customs(Preventive,
Tiruchirappalli
4. Commissioner of
Customs, Tuticorin
8 7. ChiefCommissionerof
Customs, Delhi
2. Chief Commissioner of
Customs, Delhi
(Preventive)
t. Commissioner of
CGST and CX, Delhi
North
2. Commissioner of
CGST and CX, Delhi
South
3. Commissioner of
CGST and CX, Delhi
East
t. Commissioner of
Customs (Airport),
Delhi
2. Commissioner of
Customs (General),
Delhi
3. Commissionerof
Customs, Air Cargo
Complex (lmport),
Delhi
o
4. Commissioner of
CGST and CX, Delhi
West
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, Dethi
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)
t. 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
1. Commissioner of
Customs, Hyderabad
2. Commissioner of
Customs,
Vishakhapatnam
3. Commissioner of
Customs (Preventive),
Vijayawada
7. Commissioner of
CGST and CX,
Tirupati
10 L. Chief Commissioner of
CGST and CX, Jaipur
2. Chief Commissioner of
CGST and CX, Vadodara
7. CommissionerofCGST
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 -l
8. Commissionei of CGST
and CX, Vadodara-ll
TL 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
5. CommissionerofCGST
and CX, Bolpur
7. CommissionerofCGST
and CX, Dibrugarh
8. CommissionerofCGST
and CX, Shillong
9. CommissionerofCGST
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
t2t. Chief Commissioner of
CGST and O(, Lucknow
2. Chief Commissioner of
CGST and CX, Meerut
1. Commissioner of CGST
and CX, Allahabad
2. CommissionerofCGST
and CX, Agra
L. Commissioner of
Customs, Noida
3. Commissioner of CGST
and CX, Kanpur
4. Commissioner of CGST
and CX, Lucknow
5. Commissioner of CGST
and CX, Varanasi
5. 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
13 1. Chief Commissioner of
CGST and CX, Mumbai
2. Chief Commissioner of
Customs, Mumbai- !
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, MumbaiWest
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
t41. 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 - l!
4. CommissionerofCGsT
and CX, Kolhapur
t. Commissioner of
Customs, Pune
2. Commissioner of
Customs, Goa
1
I
15 7. Chief Commissioner of
CGST and CX, Ranchi
2. Chief Commissioner of
Customs, Patna
L. Commissioner of CGST
and CX, Jamshedpur
2. Commissioner of CGST
and CX, Patna -l
3. Commissioner of CGST
and CX, Patna - ll
4. Commissioner of CGST
and CX, Ranchi
L. Commissioner of
Customs
(Preventive), Patna
2. Commissioner of
Customs
(Preventive),
Lucknow
16 1. Chief Commissioner of
Customs, Mumbai-t
2. Chief Commissioner of
Customs, Mumbai-ll
L. Commissioner of
Customs (General),
Mumbai Zone -l;
2. Commissioner of
Customs (lmport-l),
MumbaiZone-l;
3. Commissioner of
Customs (lmport-lt),
MumbaiZone-l;
4. Commissioner of
Customs (Export-l),
MumbaiZone-l
5. Commissioner of
Customs (Export-t!),
MumbaiZone-l
77 1. Chief Commissioner of
Customs, Mumbaill
2. Chief Commissionerof
Customs, Mumbai-lll
t. Commissioner of
Customs
(NhavaSheva-l),
Mumbai, Zone-ll
2. Commissioner of
Customs
(NhavaSheva-ll),
Mumbai, Zone-ll
3. Commissioner of
Customs
(NhavaSheva-lll),
Mumbai, Zone-ll
4. Commissioner of
Customs
(NhavaSheva-lV),
Mumbai,'Zone-tl
5. Commissioner of
Customs
(NhavaSheva-V),
Mumbai, Zone-ll
6. Commissioner of
customs
(NhavaSheva-
General), Mumbai,
Zone-ll
\q
0\
18 1. Chief Commissioner of
Customs, Mumbai- lll
2. Chief Commissioner of
Customs, Mumbai- |
L. Commissioner of
Customs (l)-
(Airport), Mumbai
Zone-lll
2. Commissioner of
Customs (ll)-(Airport
Special Cargo),
MumbaiZone-lll
3. Commissioner of
Customs (lll)-(Air
Cargo Complex -
lmport), Mumbai
Zone-lll
4. Commissioner of
Customs (lV)-(Air
Cargo Complex-
Export), Mumbai
Zone-lll
5. Commissionerof
Customs (V)-(Air
Cargo Complex-
General), Mumbai
Zone-lll
5. Commissioner of
Customs
(Preventive),
Mumbai
Explanation l: The expression "Chief Commissioner" in column 2 shall include "Principal Chief
Commissioner", wherever applicable.
0
