| Date: |
17-12-2002
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| Notification No: |
Customs Circular No 87/2002
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Powers of Adjudication of Additional/ Joint Commissioners of Customs
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Regarding Powers of Adjudication of Additional/ Joint Commissioners of
Customs
Customs
Circular No. 87 dated 17th December 2002
I
am directed to invite your attention to the Board�s telex of even number dated
13.5.1992 and instructions contained in Circular No.47/97 dated 06.10.1997
regarding the powers of adjudication of officers of Customs and to state that a
need has been felt to increase the powers of adjudication of officers of
Customs. Therefore, in partial modification of aforesaid instructions, it has
been decided that in cases where the duty has not been levied or has been short
levied or erroneously refunded because of collusion, wilful mis-statement or
suppression of facts, etc. and where the duty involved is upto Rs.20 lakhs, the
show cause notices may be decided by the Additional Commissioners of Customs.
Similarly, the Joint Commissioners of Customs may decide the show cause notices
involving duty upto Rs.10 lakhs.
2.
As for other cases i.e. the show cause notices where the extended period
is not invoked, as per the existing instructions the Additional Commissioners of
Customs and Joint Commissioners of Customs are authorized to adjudicate the
cases upto a value limit (value of goods) of Rs.10 lakhs. The value limit has
been raised to Rs.20 lakhs. In other words, the Additional Commissioners of
Customs and Joint Commissioners of Customs can now adjudicate cases upto a value
limit (value of goods) of Rs.20 lakhs.
3.
These instructions may be brought to the notice of all concerned by way
of issuance of suitable Public Notice / Standing Order.
4.
Difficulties, if any, in implementation of the Circular may be brought
immediately to the notice of the Board.
5.
Kindly acknowledge receipt of the Circular.
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