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ADJUDICATION UNDER CUSTOMS ACT 1962

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 20-11-2015 - Power of Adjudication Section 122 of the Customs Act, 1962 ( Act for short) provides for adjudication of confiscation and penalties imposed under Chapter XIV of the Act. The following Officers are empowered to adjudicate confiscation or penalty- Principal Commissioner of Customs/Commissioner of Customs/Joint Commissioner of Customs - Without limit; Assistant Commissioner of Customs/Deputy Commissioner of Customs - .....

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edings- Under Chapter XIV of the Act; or Any other provisions of the Act give an opportunity of being heard to a party in any proceeding, if the party so desires. The Adjudicating Authority is given power to give time to the parties to the proceedings from time to time if sufficient cause is shown for this purpose. The hearing may be adjourned for reasons to be recorded in writing. Such adjournment is restricted to only for three times. Burden of proof Section 123 provides that where any goods t .....

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claims to be the owner of the goods so seized. This section shall apply to gold, and manufactures thereof, watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify. Issue of show cause notice Section 124 of the Act provides that no order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person - is given a notice in writing with the prior approval of the .....

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request of the person concerned be oral. Redemption fine Section 125 provides that Whenever confiscation of any goods is authorized by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods or, where such owner is not known, the person from whose possession or custody such goods have been seize .....

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ws The various case laws involving various issues in adjudication are discussed as below: Taking assistance In Lakhanpal National Limited V. Union of India - 1992 (9) TMI 94 - BOMBAY HIGH COURT the High Court held that it would be permissible for the Collector of Customs to take assistance of an authorized representative. It is the opinion of the High Court that no prejudice whatsoever could be caused to the petitioners. The petitioners are represented by several Advocates. As against this, the .....

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of Chief Guest were relied on in show cause notice. The request to summon them for their cross examination by importer relying on Section 138B was denied without objective formation of opinion based on materials on record for conclusion that circumstance specified in Section 138B(1)(a) entitled for denial of cross examination. The Tribunal held that the denial of the request was unjustified. In Basudev Garg V. Commissioner of Customs - 2013 (5) TMI 350 - DELHI HIGH COURT the High Court held that .....

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(1) TMI 506 - CESTAT NEW DELHI the Tribunal held that the adjudicating authority imposed very mild penalty and redemption fine while there was an attempt made by appellant to be enriched at the cost of the country in violation of import policy. Such a mild dose of fine and penalty sends messages to the society that there is a weak administration in Customs and the officers holding high posts in customs which is very sensitive act to the determine of interest of the country. The Board should iss .....

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in a hurry to get adjudication process completed quickly to go back to his country. It is trite that the principles of Natural Justice cannot be put in a straight jacket formula as to invoke them or chant them like a mantra, as the person who alleges violation of principles of natural justice has to demonstrate that prejudice has been caused to him on account of violation. In Abhirup Exports Private Limited V. Union of India - 2013 (1) TMI 669 - BOMBAY HIGH COURT the principal challenge is that .....

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iples of Natural Justice results in a situation where, in a challenge under Article 226 of the Constitution, the High Court is constrained to set aside the order and to remand the proceedings back to the Adjudicating Authority. Power to adjudicate advance bill of entry In Libra Natural Resources (P) Limited V. Commissioner of Customs (Import), Mumbai - 2013 (8) TMI 209 - CESTAT MUMBAI the appellant filed advance Bill of Entry and undertook to comply with the undertaking as per para 3 of CBE& .....

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petitioner as void ab-initio relying on Supreme Court s decision in the case Commissioner of Customs V. Sayed Ali - 2011 (2) TMI 5 - Supreme Court as impugned order is issued by a Preventive Officer. Subsequent to this judgment Notification was issued by Government of India empowering even the Preventive Office to issue show cause notice for the purpose of Section17 and 18 of the Act. The petitioner submitted reply to show cause notice and test reports done by MSME which is also in their favor. .....

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