| Date: |
28-11-2019
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| Notification No: |
Circular No. 39/2019-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F. No. 437/03/2019-Cus.-IV |
| Subject: |
Appointment of Common Adjudicating Authority - regarding.
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Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Taxes & Customs)
****
Circular No.
39/2019-Customs
Dated the 28th November, 2019
To,
All Pr. Chief Commissioner/Chief Commissioner of Customs/Customs
(Preventive)
All Pr. Chief Commissioner/Chief Commissioner of Customs,
Central Excise & Central Tax.
All Principal Commissioner/Commissioners of
Custom/Customs (Preventive)
All Principal Commissioner/Commissioner of
Customs, Central Excise & Central Tax
Subject: Appointment of Common
Adjudicating Authority – regarding.
Sir/ Madam,
Attention is invited to
Notification No. 60/2015-Customs (N.T.) dated 04.06.2015 as amended, vide
which the Central Government had directed that the powers of the Central Board
of Excise and Customs (Now Central Board of Indirect Taxes and Customs) under
section 4 and section 5 of the Customs Act, 1962 be exercised also by the
Principal Director General or Director General, Directorate General of
Revenue Intelligence for appointing officers of the rank mentioned therein
for the purposes of adjudication of cases investigated by that Directorate.
Attention is also drawn to the Board’s Circular No. 18/2015-Customs dated
09.06.2015 and
Circular No. 30/2015-Customs dated the 4th December, 2015
which
lay down guidelines for appointment of Additional Director General
(Adjudication), DRI as Common Adjudicating Authority.
2. Reference has
been received from the Directorate of Revenue Intelligence highlighting
pendency with the Additional Director General (Adjudication) on account of
increase in number of cases and/or complexity involved. Accordingly, DRI has
proposed that Pr. DG or DG DRI may also be empowered to assign cases to the
field Commissioner of Customs.
3. The matter has been examined in the Board.
It is observed that vide
notification No. 60/2015-Customs (N.T.) dated
04.06.2015, Principal Director General/ Director General of DRI has already
been empowered to appoint officers of the rank of Commissioner of Customs or
Additional Director General of the said Directorate for the purpose of
adjudication of cases investigated by that Directorate. In view of the same,
Circular No. 30/2015-Customs is partially modified so as to allow Pr. DG/DG
DRI to appoint officers of the rank of Principal Commissioner/ Commissioner
of Customs as adjudicating authorities in respect of specified cases. This
would be in addition to the authority to appoint Additional Director General
(Adjudication) as an adjudicating authority.
4. Cases falling within the
jurisdiction of a Single Commissionerate, may be assigned to the executive
Pr. Commissioner/ Commissioner having jurisdiction over that Commissionerate
for the purposes of adjudication. However, cases falling within the jurisdiction
of a multiple Commissionerates may be assigned to the Pr. Commissioner/
Commissioner where the highest demand of duty has been made in the Show Cause
Notice.
5. Difficulty faced, if any, may be brought to the notice of the
Board, urgently.
F. No. 437/03/2019-Cus.-IV
Yours faithfully,
(Zubair Riaz)
Director (Customs)
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