TMI BlogRegarding revision in the powers of adjudication of the officers of Customs.X X X X Extracts X X X X X X X X Extracts X X X X ..... To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs (Appeals). All Commissioners of Customs Central Excise. All Commissioners of Customs Central Excise (Appeals). All Directors General under CBEC. Subject: Revision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monetary limit is specified based on the value of goods involved. This when worked out in accordance with the duty rates prescribed gives rise to an anomalous situation. 4. The matter has been examined in the Board. In order to streamline guidelines on monetary limit for adjudication of cases by different grades of Customs Officers, it has been decided that henceforth, cases where SCN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enceforth, be as under: (i) In case of simple demand of erroneously paid drawback, the present practice of issuing Show Cause Notice and adjudication of case without any limit by Assistant / Deputy Commissioner of Customs shall continue. (ii) In cases involving collusion, wilful misstatement or suppression of facts etc., the adjudication powers will be as under: L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner of Customs. Upto ₹ 5 lakhs. 7. It is clarified that notwithstanding this revision, in all cases where personal hearing has been completed, orders will be passed by adjudicating authority before whom the personal hearing has been held. Such orders will normally be issued within a month of date of completion of the personal heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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