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of <h1>Customs Act Update: DRI Authority Expanded for Adjudications u/ss 4 & 5, Including Non-DRI Cases.</h1> The circular amends Board Circular No. 18/2015-Cus, addressing issues raised by the Directorate of Revenue Intelligence (DRI) regarding the appointment of common adjudicating authorities. It delegates the authority to the Principal Director General of Revenue Intelligence (DGRI) or Director General of DRI under sections 4 and 5 of the Customs Act, 1962. Specific cases involving significant duty amounts, export incentives, and overvaluation are assigned to the Additional Director General (Adjudication), DRI. The guidelines are modified to include non-DRI cases and apply to various commissioner levels. Any difficulties encountered should be reported to the Board.
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