The outstanding dues of Central Board of Excise and Customs mounted to Rs 14,222 crore (Rs 142.22 billion), with over 53,600 cases pending in various courts till June 2003.

While the outstanding dues for central excise amounted to Rs 11,244.96 crore (Rs 112.45 billion) with 48,320 cases pending in courts, it was Rs 2,978 crore (Rs 29.78 billion) for customs locked up in 5,284 pending cases, the finance ministry officials said in New Delhi on Tuesday.

At least 109 cases of central excise were stayed by the Supreme Court involving Rs 49.35 crore (Rs 493.5 million), while 788 cases are with high courts locking up Rs 377.31 crore (Rs 3.77 billion), they said.

In the case of customs, they said there were 32 pending cases involving Rs 24.63 crore (Rs 246.3 million) in the Supreme Court, while 88 cases involving Rs 222.92 crore (Rs 2.23 billion) were with the high courts.

Considering the high incidence of pending cases, the department has recently geared up to dispose of 6,977 cases involving Rs 1,907 crore (Rs 19.07 billion) in excise during April-June this fiscal. The CBEC also disposed of 428 cases involving Rs 394.48 crore (Rs 3.94 billion) in customs.

"The main reasons for non-recovery of indirect tax dues are stay orders by courts and other competent authorities. Most of the cases pertaining to PSUs are pending with the committee on disputes under the Cabinet secretariat," ministry officials said.

In some cases, recovery could not be done as the unit became sick and was referred to the Board for Industrial and Financial Reconstruction, while some of the assets were taken over by banks and financial institutions.

"In other cases, neither the defaulter is traceable nor are any assets available, especially in older cases," the officials said.

The CBEC has undertaken a number of steps to improve recovery and reduce the number of pending cases.

"The recovery cells have been constituted in all central excise and customs commissionerates and the officers of the cells are empowered to attach and sell moveable and immoveable properties of defaulters to recover the dues," ministry officials said.

The CBDT is also bunching cases pending before the Supreme Court so that a large number of cases can be disposed of after a common hearing and the total revenue recovered, they said.

The CBDT has also enhanced the number of posts of commissioners (appeal) to 82 from the earlier 25.