Adjudication proceedings - CBEC's Customs Manual 2023 - Customs

..... egal provisions and come to a conclusion. Generally, the issues involved are mis-declaration of the description of the goods resulting in wrong classification and levy of lesser duty, misdeclaration of value, quantity and weight having a bearing on duty, calculation error resulting in short levy of duty, non-inclusion of certain components of value in the assessable value etc. 6.3 The adjudicating authority is required to take an independent decision as a quasi-judicial authority and pass approp .....

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Adjudication proceedings - CBEC s Customs Manual 2023 - Customs

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..... Court; or (c) the Board has, in a similar matter, issued specific direction or order to keep such matter pending; or (d) the Settlement Commissioner has admitted an application made by the person concerned, Further, the proper officer shall inform the person concerned the reason for non-determination of the amount of duty or interest under sub-section (8) and in such case, the time specified in sub-section (9) shall apply from the date when such reason ceases to exist. 6.5 In case of baggage, th .....

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Adjudication proceedings - CBEC s Customs Manual 2023 - Customs

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..... ected in accordance with the provisions of Section 142 of Customs Act, 1962. Where it is not possible to recover the amount by adjusting against any money which the Department owes to such persons, or by detaining and selling any goods belonging to such persons which are under the control of the Department, action is initiated to recover Government dues through the District Collector as if it were an arrears of land revenue. Powers are also vested with Customs for attaching/detaining and selling .....

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Adjudication proceedings - CBEC s Customs Manual 2023 - Customs

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