Principal Appraisers authorised to exercise powers of Asstt. Commissioners in certain cases - 62 - Customs -Tariff

Notification No. 62 Dated 09/02/1963 In exercise of the powers conferred by section 152 of the Customs Act, 1962 (52 of 1962), the Central Government hereby directs that the powers and duties of an 1 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under section 27 of the said Act shall also be exercised or performed by Principal Appraisers at Bombay, Calcutta, Madras, Cochin, Visakhapatnam, Kandla and Delhi, in respect of the following cases, namely : - the rejection of refund claims made after the expiry of the statutory time-limit; delete; allowing refund claims where they are due on any of the grounds, namely : - miscalculation of duty, ad hoc addition on account of insurance and freight, made for determining value, where documentary evidence relating to actual payment was not produced at the time of assessment, assessment at the standard rate of duty where certificate of origin was not produced at the time of assessment, grant of exemption from duty by the Central Government, and a change in classification effected consequent to a ruling given by the Central Government, the Board or an officer of Customs of or above the rank of an 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs]; allowing or rejecting refund claims for an amount not exceeding ₹ 1,000/- -------------------------- 1 Designation changed by Notification No. 29/99-Cus. (N.T.), dated 11-5-1999 2 Designation changed by Notification No. 29/99-Cus. (N.T.), dated 11-5-1999