GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Procedure for Less Charge Demand

Customs - CBEC s Customs Manual 2015 - 13 - Chapter 13 1. Introduction: 1.1 The Customs Act, 1962 mandates filing of correct declaration by importers or exporters in respect of imported / export goods in regard to value, description of goods, classification, exemption notifications having bearing on assessment of Customs duty etc. The Customs duty is determined in terms of Section 15 or section 16 of the Customs Act, 1962 in respect of imported or export goods. If the duty paid / levied is found .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 specified in Section 28. 2.2 Section 28(5) of the Customs Act, 1962 provides that the importer or the exporter or the agent or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch person and other persons to whom notice is served shall, without prejudice to the provisions of Sections 135, 135A and 140 of the said Act, be deemed to be conclusive as to the matters stated therein. 3. Proper officer for the Sections 17 and 28 of the Customs Act, 1962: 3.1 To address the issue of validity of Show Cause Notices issued prior to 6-7-2011, which were impacted by the judgment of the Hon'ble Supreme Court, in the case of Syed Aii vs Commissioner and others, the Customs (Amend .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Sectio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

N.T.), dated 6-7-2011 by virtue of which officers of DRI, Commissionerates of Customs (Preventive), DGCEI and Central Excise Commissionerates were assigned the functions of the 'proper officer for the purposes of Sections 17 and 28 of the said Act. 3.3. Vide Notification No 60/2015-Customs (N.T.), dated 04.06.2015 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 Direc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rores and above; (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 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) C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pointment of common adjudicator would be dealt with by the Board. This would include cases made by Commissionerates or cases made by DRI wherein the adjudicating officer is an officer below the level of Additional Director General (Adjudication), DRI. [Refer Circular No.18/2015-Cus, dated 9-6-2015] 4. Adjudication proceedings: 4.1 Show Cause Notice for demand of duty under Section 28 of the Customs Act, 1962 can be issued by respective adjudicating officers depending upon the powers of adjudicat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on and levy of lesser duty, mis- declaration of value, quantity and weight having a bearing on duty, calculation error resulting in short levy of duty, non-inclusion of certain components of value in the assessable value etc. 4.3 The adjudicating authority 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 foun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

will be adjudicated as per following norms: Adjudicating Officer Nature of Cases Amount of Duty Involved Commissioner All cases Without limit ADC/JC All Cases Upto ₹ 50 lakhs AC/DC All cases Upto ₹ 5 lakhs 4.5 Further, the proper officer for the issuance of Show Cause Notice and adjudication of cases under the provisions of Rule 16 of the Customs, Central Excise and Service Tax Drawback Rules, 1995 shall be as under: (i) In case of simple demand of erroneously paid drawback, the pre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/DFIA/Reward Schemes etc. the adjudication powers shall be as under:- Level 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 he .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version