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Attention is invited to Board Circular No 44/2011-Cus dated 23.09.2011 regarding adjudication of appraising related cases.

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..... ew Delhi Dated 11.12.2014 To All Chief Commissioners of Customs / Customs (Preventive) All Chief Commissioners of Customs and Central Excise All Commissioners of Customs All Commissioners of Customs and Central Excise Sir / Madam, Attention is invited to Board Circular No 44/2011-Cus dated 23.09.2011 regarding adjudication of appraising related cases. 2. Para 5 .....

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..... where show cause notices of short levy / non levy of customs duty have been issued under section 28 of the Customs Act, 1962 . 5. Board Circular No 44/2011- Cus dated 23.09.2011 stands modified to the above extent. 6. Difficulty faced if any may be brought to the notice of the Board. Yours faithfully (Pawan Khetan) OSD (Cus-IV) - Circular - Trade Notice - Public No .....

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