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Appointment of common adjudicating authority

Customs - 18/2015 - Dated:- 9-6-2015 - Circular No. 18/2015- Customs F. No. 450/145/2014- Cus IV Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated: 09.06.2015 To All Chief Commissioner .....

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oms (N.T.), dated 04.06.2015 whereby the power to appoint common adjudicating authority in cases investigated by DRI upto the level of Commissioner of Customs have been delegated to Principal Director General of Directorate of Revenue Intelligence in .....

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e done hitherto by the Central Board of Excise and Customs under sections 4 and 5 of the Customs Act 1962. 2. In the light of the aforementioned notification, all cases of in respect of cases investigated by DRI will be handled by Principal DG, DRI. .....

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bove; (ii) Group of cases on identical issues involving aggregate duty of ₹ 5 crores or more; (iii) Cases involving seizure value of ₹ 5 crores or more; (iv) Cases of over-valuation irrespective of value involved; and (v) Existing DRI cas .....

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than at (a) above involving a single Customs Commissionerate would be assigned to the jurisdictional Commissioner of Customs; (d) Non-DRI cases pending with erstwhile Commissioner (Adjudication) would be assigned to Additional Director General (Adjud .....

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common adjudicator i.e. other than the cases mentioned in paragraph 2 above would continue to be dealt by the Board. This would include cases made by Commissionerates or cases made by DRI wherein the adjudicating officer is an officer below the leve .....

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