Adjudication time limits require prompt final orders after intelligence inspections, with limited extensions and stay exclusions. Amendments require inspecting-team heads or authorized officers to pass final assessment or adjudication within 45 days of inspection completion, extendable by the Joint Commissioner (Intelligence) for 15 days and further by the Commissioner for valid reasons; periods of judicial or appellate stay are excluded. For roving-squad cases and adjudication under section 129, the adjudicating officer shall finalize handed-over cases, release goods on prescribed payment, and follow prescribed timeframes for orders, with goods liable to confiscation if payment or representation conditions are not met and a 15 day period allowed to pay fine in lieu of confiscation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication time limits require prompt final orders after intelligence inspections, with limited extensions and stay exclusions.
Amendments require inspecting-team heads or authorized officers to pass final assessment or adjudication within 45 days of inspection completion, extendable by the Joint Commissioner (Intelligence) for 15 days and further by the Commissioner for valid reasons; periods of judicial or appellate stay are excluded. For roving-squad cases and adjudication under section 129, the adjudicating officer shall finalize handed-over cases, release goods on prescribed payment, and follow prescribed timeframes for orders, with goods liable to confiscation if payment or representation conditions are not met and a 15 day period allowed to pay fine in lieu of confiscation.
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