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Customs Circular No. 87 / 2002 dated 17th
December, 2002
Powers of Adjudication of Additional / Joint Commissioners of Customs -
regarding.
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.
F.NO.437/8/91-CUS.IV
Government of India; Ministry of Finance & Company Affairs; (Department of
Revenue); Central Board of Excise & Customs