CIR NO.719/35/2003-CX, DT. 26/05/2003

Checks on delays-Maintenance of ‘Call Book’ instructions

Kindly refer to Board’s Circular No. 53/90-CX3 dated 6.9.1990 specifying the circumstances under which a pending case can be transferred to call book that if a current case has reached a stage where no action can or need be taken to expedite its disposal for at least 6 months (eg. cases held up in law courts) it may be transferred to the call book with the approval of competent authority and instructions issued vide Board’s D.O. letter F. No. 101/2/92-CX.3 dated 4.3.1992 directing that a case should be transferred to the Call Book with the approval of Commissioner/Commissioner (Judicial)/Director General etc. as the case may be. It was further clarified vide Circular No. 162/73/95-Cx dated 14.12.1995 that only following types of categories of cases can be transferred to Call Book: –

(i) Cases in which the Department has gone in appeal to the appropriate authority,

(ii) Cases where injunction has been issued by Supreme Court/High Court/CEGAT, etc.

(iii) Cases where audit objections are contested.

(iv) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.

2. The matter has again been examined with reference to PAC’s recommendation on para 2.5 and 2.6 of the C&AG Report for the year 1998-99 relating to inordinate delay for recovery of confirmed demands and non adjudication of demands respectively contained in 39th report. In this regard it is found that the existing instructions of the Board on the issue are not being scrupulously followed by the field formations. The pendency of call book cases continues to be very high. Therefore, the Board while reiterating its earlier instructions, has decided that the respective Chief Commissioner should monitor progress of disposal of call book cases specifically to see whether –

1. Call Book cases have been reviewed by the CCEs.

2. Any appreciable progress is noticed.

3. Any avoidable delays are there.

3. It is further directed that a one-time comprehensive review of all the pending call book cases will be done by respective CCEs. The Chief Commissioner may monitor such review periodically in their respective zones. The progress report of the call book cases should continue to mention in the MTR as well as in the monthly statements of the progress achieved in “Key Result Areas”

Yours faithfully

Sd/-
(Suraksha Katiyar)
nder Secretary to the Govt. of India

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