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<h1>Customs Circular Expands Adjudication Powers for Additional and Joint Commissioners; Updates Duty and Goods Value Limits.</h1> The circular issued by the Central Board of Excise & Customs under the Ministry of Finance & Company Affairs addresses the powers of adjudication for Additional and Joint Commissioners of Customs. It modifies previous instructions to increase their adjudication powers. For cases involving non-levied or short-levied duties due to collusion or misstatement, Additional Commissioners can now handle cases involving duties up to Rs. 20 lakhs, while Joint Commissioners can handle up to Rs. 10 lakhs. For other cases not invoking the extended period, both can adjudicate cases with a goods value limit increased to Rs. 20 lakhs. The circular instructs dissemination of these changes and requests notification of any implementation difficulties.