Board Instructions on Monitoring of
Pendency in Disbursal of Informers Reward
[CBEC Circular No. 15 dated 3rd May
2016]
Subject: Instructions on
monitoring of pendency in disbursal of rewards to informers.
Kind reference is invited to Circular No. 20/2015
dated 31.7.2015. In this regard, Para 7.2 of the said Circular stipulated that
Commissioners and Additional Directors General should set in place a suitable
mechanism to monitor cases becoming ripe for disbursal of rewards and
emphasized the need to review cases of reward to Government Servants and
informers which have become ripe for processing by holding quarterly meetings.
This was to ensure that rewards to informers are disbursed when due without any
delay.
2. However, several complaints are being received regarding delay in
disbursal of rewards to informers. The matter was discussed in the last
Conference of Chief Commissioners of Customs/Directors General, held in January
2016 wherein, it was decided to inter-alia put in place a suitable
mechanism in the field formations to monitor cases becoming ripe for disbursal
of reward.
3. In this background, the Board has decided to prescribe the
following procedure with regard to monitoring of pendency of disbursal of
rewards.
3.1. Each Commissionerate in the field and each
Zone in the Directorates of Revenue Intelligence and Central Excise
Intelligence shall have a register in the format prescribed in the Annexure - I (Register of Rewards-Informers) for the purpose of maintaining a record in
relation to the ‘information' filed through DRI I or AE-I. All the cases booked
on or after 1.4.2005 where reward disbursal to informers is pending as on date
of issue of this circular shall be entered into the said register. This
exercise shall be completed within three months of issue of this Circular.
Adequate care shall be taken not to leave or miss out any case while
maintaining this record. It shall be the responsibility of the Deputy/Assistant
Commissioner in charge of rewards in the respective formation to ensure and
certify that all the pending cases have been entered into the register.
3.2. At the end of every month, an abstract of pendency in the format
given at Annexure –
II shall be prepared
and entered in the register prescribed above. The abstract so prepared shall be
certified by the Deputy/Assistant Commissioner in charge of rewards and put up
to the Additional/ Joint Commissioners concerned for information.
3.3. The ‘Register of Rewards- Informers' shall be put up to the
Principal Commissioners/ Commissioners concerned once in six months (in the
first weeks of October and April) for information.
3.4. A six monthly report in in this regard in the format prescribed at Annexure-III shall be submitted by
15th of April and 15th of October every year by:
i. all the
Chief Commissioners of Customs to the Director General of Revenue Intelligence
(DGRI) and
ii. all Chief Commissioners of Central
Excise/Service Tax to the Director General of Central Excise Intelligence
(DGCEI).
The DGRI and DGCEI in turn
along with the reports received from their respective Zonal Units shall
maintain consolidated information for all formations of CBEC.
3.5. Adequate care shall be taken by the field formations to maintain
confidentiality and to ensure that while building/maintaining the information,
informers are not exposed at any cost. Even while submitting the six monthly
reports, no case detail shall be given in such reports; only the pendency
numbers shall be furnished.
4. The monitoring system as stipulated above shall be put in place
immediately. All the Chief Commissioners are requested to send a compliance
report to the Board [Commissioner (RI &I)] in the proforma
given in Annexure IV by 31.05.2016 positively.
Annexure
- I
(To
F.No. 13012/08/2015-Cus (AS)
Register of Rewards-Informers
|
S.No. |
F.No. |
DRI-I/AE-I
Date |
Name of the
party/ parties against whom the case was booked |
Date of Search/ Seizure |
DRI- II/AE-II
Date |
Date of issue
of Show Cause Notice/ Date of Closure with DRI-III number and date. |
Order-in-Original
No. and date |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
|
Total Amount
Confirmed in O-i-O (With details of duty, fine, penalty
and interest) |
Total recovery
in Rs. made upto the date
of considering advance reward (With details of duty, fine, penalty and interest) |
Date of Consideration of Advance Reward |
Details of Advance Reward Granted (Sanction Order
No., amount in Rs., date of disbursal) |
Date on which
the case attained finality with details |
Total Amount
Finally Confirmed (with details of duty, fine, penalty and interest) |
|
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
|
Date of final
recovery of total amount mentioned in column 14 |
Date of consideration
of Final Reward |
Details of
Final Reward (Sancti on Order No., amount in Rs., Date
of disbursal) |
Amount (in
Rs.) of total reward disbursed including advance reward
if any |
Remarks (if
any) |
|
(15) |
(16) |
(17) |
(18) |
(19) |
Note (1): wherever date
is required to be given, it shall be in dd/mm/yyyy format
Note (2): Finality means
that there is no further appeal in the case or appeal period is over; the details
of how the case attained finality viz. proceedings concluded before issue of SCN,
amount paid within 30 days of issue of SCN and the proceedings got closed, by order
of Settlement Commission, by Supreme Court Order, Appeal period is over etc. shall
be entered.
Note (3): As regards column
15 of the register, it shall be ensured that all the dues have been recovered and
the date of last instalment of recovery shall be indicated.
Annexure- II
(To F.No. 13012/08/2015-Cus (AS)
Monthly Abstract for the Month of..
.......
|
Opening Balance (Number of cases
attained finality) |
Receipts (Number of cases attained
finality) |
Disposal (Number of cases where
final reward has been disbursed) |
Closing Balance (1 +2-3)) |
Period wise Break up (of cases
a trained finality) |
Number of cases
not attained finality |
|||
|
Less than 3
months |
3-6 months |
6- 12 Months |
More than 12
months |
|||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
Verified and certified
that the above particulars are correct.
Signature, Date, Name
and Designation of the Superintendent
Signature, Date, Name
and Designation of the Deputy/Assistant Commissioner
Annexure- III
(To F.No. 13012/08/2015-Cus (AS)
Format of Six Monthly Report
(To be submitted by 15th April & 15th
October every year)
1. Name of the Zone:
2. Report for the period of: April to September (Year)/
October to March (Year)
|
Opening Balance (Number of cases
attained finality) at the beginning of the reporting period. |
Receipts (Number
of cases attained finality) during the reporting period |
Disposal (Number
of cases where final reward has been disbursed)
during the reporting period |
Closing Balance (1 +2-3) at the
end of the reporting period |
Age wise Brea k up of pendency
(of cases attained finality) |
Number of cases
not attained finality at the end of the reporting period |
|||
|
Less than 3
months |
3-6 months |
6-12 Months |
More than 12
months |
|||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
Verified and certified
that the above particulars are correct.
Signature of the Chief
Commissioner
Name:
Date:
Annexure-
IV
(To F.No. 13012/08/2015-Cus (AS)
|
1. Name of the Zone: |
|
|
2. Whether Registers as prescribed
have been maintained in all the Commissionerates: |
Yes/No |
|
3. Whether information contained
in the registers has been certified as correct by the Commissionerates? |
YES/No |
|
4. Whether the First Six Monthly
report has been sent by the Zone? |
Yes/No |
|
5. Action taken in respect of pending
cases: |
|
Signature
of the Chief Commissioner
Name:
Date: