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‘Proper officer’ for the sections 17 and 28 of the Customs Act, 1962 - CBEC's Customs Manual 2023 - CustomsExtract ..... on 3 had been amended to specifically include the officers of DRI, Audit and Preventive formation in the class of Officers, so as to remove the ambiguity as regards the class of officers of Customs. (iii) Sub-section (1A) and (1B) have been inserted in section 5 of the Act to explicitly provide power of assignment of function to officers of Customs by the Board or as the case may be, by the principal Commissioner of Customs or Commissioner of Customs. The amendment has been necessitated to correct the infirmity observed by the Courts in recent judgements that the Act required explicit provisions conferring powers for the assignment of function to officers of Customs as proper officers for the purpose of the Act, besides definition clause (3 ..... x x x x x Extracts x x x x x Proper officer for the sections 17 and 28 of the Customs Act, 1962 - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... ations, etc. consequent to the completion of such inquiry, investigation, audit or any other purpose. 4.2. In alignment with the above provisions, the Proper Officer for issue of demand has been notified under Section 5(1A) vide notification 26/2022-Customs (N.T.) dated 31.03.2022. 4.3. Cases of single jurisdictions may be adjudicated in terms of the guidelines on monetary limit for adjudication of cases by different grades of Customs Officers. Board has decided that cases where SCNs are issued under section 28 of the Customs Act, 1962, these will be adjudicated as per following norms highlighted in Table 13.1. Table 13.1: Monetary limit for adjudication of cases by different grades of Customs Officers Adjudicating Officer Nature of Cases A ..... x x x x x Extracts x x x x x Proper officer for the sections 17 and 28 of the Customs Act, 1962 - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... hapter XIV of the Customs Act 1962, the adjudication powers for the purposes of adjudging confiscation or penalty shall be as under described in Table 13.4 Table 13.4: Adjudication powers for the purposes of adjudging confiscation or penalty S. No. Customs Officer Value of goods liable for confiscation (1) Assistant Commissioner of Customs or Deputy Commissioner of Customs Above rupees one lakh but not exceeding rupees ten lakhs (2) A Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs Not exceeding rupees one lakh [Refer Notification No. 50 /2018-Customs (N.T.) dated 8th June 2018] 4.7. However in case of multiple jurisdictions, the following category of cases has been assig ..... x x x x x Extracts x x x x x Proper officer for the sections 17 and 28 of the Customs Act, 1962 - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... n the jurisdiction having highest amount of drawback, at the stage of transfer. (v) involving aggregate amount of drawback without limit. (v) Additional Commissioner of Customs or Joint Commissioner of Customs to whom the Officer specified at (iv) above in Column (3) is subordinate in accordance with sub-section (2) of section 5. 3. Clause (d) (vi) involving only interest amount (vi) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function relating to assessment of duty or refund or drawback, as the case may be, in the jurisdiction having highest amount of interest, at the stage of transfer. 4.8. Powers to Chief Commissioners to assign the cases for adjudication of show cause notices within their resp ..... x x x x x Extracts x x x x x Proper officer for the sections 17 and 28 of the Customs Act, 1962 - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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