| Date: |
11-12-2014
|
| Notification No: |
Customs Circular No 14/2014
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F. No. 450/145/2014-Cus IV |
| Subject: |
Regarding adjudication of appraising related cases
|
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
****
Circular No. 14/2014 -Customs
229 A, North Block,
New Delhi
Dated 11.12.2014
To
All Chief Commissioners of Customs / Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs
All Commissioners of Customs and Central Excise
Sir / Madam,
Attention is invited to Board
Circular No 44/2011-Cus dated 23.09.2011 regarding
adjudication of appraising related cases.
- Para 5 of the Board
Circular No 44/2011- Cus dated 23.09.2011 clarified
that the officers of DRI and DGCEI shall not exercise authority in terms of
section 28(8) of the Customs Act, 1962 even though they have been assigned
the function of ‘proper officers’ for the purposes of section 17 and section
28 of the Customs Act 1962 vide
notification No 44/2011- Cus (N.T.) dated
6.07.2011.
- Pursuant to the Cadre structuring /reorganization of CBEC, new posts in
the rank of Commissioners of Customs have been created in DRI and DGCEI for
adjudication of cases relating to cases investigated by DRI and DGCEI.
- In the light of the aforementioned development, Board has decided
that henceforth, specified officers of DRI and DGCEI may attend to work
relating to adjudication of case where show cause notices of short levy /
non levy of customs duty have been issued under section 28 of the Customs
Act 1962.
- Board
Circular No. 44/2011- Cus dated 23.09.2011 stands modified
to the above extent.
- Difficulty faced if any may be brought to the notice of the Board.
Yours faithfully
(Pawan Khetan)
OSD (Cus-IV)
F. No. 450/145/2014-Cus IV
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