TMI BlogClarification/Modification in Public Notice No. 36/2014 dated 10th October 2014, as amended vide Public Notice No. 38/2014, dated 16.10.2014, 02/2015 dated 08.01.2015, and 17/2015 dated 25.02.2015X X X X Extracts X X X X X X X X Extracts X X X X ..... C and consequent Ministry of Finance (Department of Revenue) s Notification Nos. 77/2014-Customs (N.T.) and 78/2014Customs (N.T.) both dated 16.09.2014, allocation of jurisdiction and work was made among six Commissionerate [Namely Nhava Sheva (General), Nhava Sheva-I to V Commissionerate] in Mumbai Customs, Zone-II and the same was published vide Public Notice No. 36/2014 dated 10.10.2014, which was subsequently amended vide Public Notice No. 38/2014, dated 16.10.2014, 02/2015, dated 08.01.2015, and 17/2015 dated 25.02.2015. 2. It has been mentioned in Para 3 of the said Public Notice No. 36/2014 dated 10.10.2014 that the Commissionerate shall deal with adjudication of cases pertaining to Cluster, which consists of CFSs under the jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At present, there is lack of clarity in regard to dealing with export cases, for e.g., overvaluation of export to claim wrong drawback, undervaluation of export to evade payment of export duty, attempt to export prohibited/restricted goods, overvaluation of export to claim wrong MEIS/SEIS benefit or other export incentives like DEPB, misdeclaration of goods exported under Advance Authorisation/EPCG/DFIA/EOU scheme etc. 7. Consequently, Centralised Adjudication Cell has been created vide Office Order No 18/2016, dated 25.04.2016 for the purpose of proper handling of adjudication cases. 8. For the purpose of uniformity of practice, it has been felt necessary to issue following guidelines to identify Sections which shall be responsible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent commodities are involved, the case shall be dealt by the Section/Assessment Group in accordance with classification of goods having highest value. iv. The cases booked by agencies such as DRI, M P, R I etc., where either investigation reports are received from these agencies for the purpose of issue of SCN or SCNs already issued by these agencies are received for adjudication, will also be dealt in accordance with aforesaid guidelines. EXPORT (Normal Export or export under Drawback or other Export Promotion Schemes): i. Cases on issues of misdeclaration/overvaluation of goods to claim wrong drawback will be dealt by Drawback Section (NS-II). ii. Cases on issues of misdeclaration/overvaluation/other contravention of goods e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the adjudication cases of Commissioners and that of Additional/Joint Commissioner of Customs, excluding those as mentioned at Para 10 above. 12. All the Standing Orders/Office Orders/Public Notices issued in this regard shall stand modified to this extent. 13. Any difficulty/issue in complying with this Public Notice may be brought to the Notice of Commissioner of Customs, NS-IV. 14. This, issues with approval of the Chief Commissioner of Customs, Mumbai Zone II and concurrence of all Principle Commissioner/Commissioner of Customs, NS-G, NS-1 to NS-V JNCH. Sd/- (SUBHASH AGRAWAL) COMMISSIONER OF CUSTOMS-NS-IV - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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