TMI BlogProcedure for Less Charge DemandX X X X Extracts X X X X X X X X Extracts X X X X ..... uty. In this regard, the Customs Act, 1962 empowers officers to issue a demand cum Show Cause notice for recovery of amount of duty short levied/ non levied from the importer/exporter. 2. Legal provisions: 2.1 Section 28 of the Customs Act, 1962 provides for recovery of any duty which has not been levied or has been short levied or erroneously refunded or if any interest payable has not been paid, part paid or erroneously refunded provided a notice demanding such duties/interests is issued within the time limit specified in that Section. Where the short levy is by reason of collusion or any willful misstatements or suppression of facts by the Importer the period for issuing the demand notice is five years from the relevant date spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of July, 2011 shall be deemed to have and always had the power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section. The amended Section 28 of the Customs Act, 1962 validates Show Cause Notices issued prior to 6-7-2011 by officers of Customs, which would include officers of Commissionerates of Customs (Preventive), Directorate General of Revenue Intelligence (DRI), Directorate General of Central Excise Intelligence (DGCEI) and similarly placed officers by retrospectively recognizing these officers as 'proper officers' for the purpose of Sections 17 and 28 of the said Act. Board has decided that, specified officers of DRI and DGCEI may attend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggregate 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 cases with erstwhile Commissioner (Adjudication). (b) Cases other than at (a) above involving more than one Customs Commissionerate would be assigned to the jurisdictional Commissioner of Customs on the basis of the maximum duty evaded; (c) Cases other 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 (Adjudication), DRI; (e) Pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is required to take an independent decision as an quasi- judicial authority and pass appropriate orders either determining the amount of short levy in terms of Section 28(8) of the Customs Act, 1962 or dropping the proceedings where it is found that there is no short levy. In either case an appealable order is to be issued by the adjudicating authority. The duties, fines and penalties imposed, if any, are required to be paid immediately, unless the party files an appeal and obtains a stay from the competent authority. 4.4. In order to streamline guidelines on monetary limit for adjudication of cases by different grades of Customs Officers, Board decided that cases where SCNs are issued under section 28 of the Customs Act, 1962, these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Adjudicating Officer Duty Incentive amount Commissioner of Customs Without any limit. Additional / Joint Commissioner of Customs Upto ₹ 50 lakhs Deputy / Assistant Commissioner of Customs Upto ₹ 5 lakhs 4.7 Notwithstanding the revision of adjudication powers, in all cases where personal hearing has been completed before such revision, orders will be passed by adjudicating authority who held the personal hearing. [Refer Circular No.24/2011-Cus, dated 31-5-2011] 4.8 In case of baggage, the Additional Commissioner or Joint Commissioner shall adjudicate the cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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