| Date: |
23-01-1995
|
| Notification No: |
Customs Circular No 8/1995
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Adjudication of cases involving under valuation of imported goods
|
|
Adjudication of cases involving under valuation of imported goods
Circular No. 8 dated 23rd January 1995
I am directed to
invite your attention to Board's letter of even number dated 13.5.1992, wherein
it had been clarified that the Additional Collectors of Customs and the Deputy
Collectors of Customs shall exercise the same powers of adjudication and that
such officers would adjudicate cases involving goods whose value dose not exceed
Rs. 10 lakhs.
2. Thereafter,
the Board has received references from some Collectors enquiring whether in
cases of under- valuation of imported goods where the value declared is less
than Rs. 10 lakhs but on investigation the value is sought to be enhanced to
above Rs. 10 lakhs, the adjudication will be done by the Additional Collectors
of Customs/ Deputy Collectors of Customs or by the Collectors of Customs.
3. The
matter has been examined by the Board and I am directed to say that in all cases
where the value of the offending goods sought to be determined after
investigations is more than Rs. 10 lakhs, such cases should be adjudicated by
the Collectors of Customs even if the value declared by the importer is less
than Rs. 10 lakhs. The adjudication of such cases shall not be done by the
Additional Collectors of Customs or Deputy Collectors of Customs.
|
|
|