Jurisdiction of Commissioner - Provisional release of goods ...
Customs Commissioner Can Adjudicate All Cases Irrespective of Duty Amount, Clarifies 2011 Circular.
August 25, 2014
Case Laws Customs HC
Jurisdiction of Commissioner - Provisional release of goods order - The faulty premise is that the Commissioner of Customs cannot adjudicate a matter which involves duty of less than 50 lacs. The extract of the circular dated 31.05.2011 makes it clear that the Commissioner of Customs has authority to adjudicate all cases without limit. - HC
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