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Adjudication powers of customs officers expanded; Additional and Joint Commissioners gain enhanced authority to adjudicate cases. Powers of adjudication have been reallocated by revising monetary thresholds: Commissioners retain unlimited jurisdiction; Additional and Joint Commissioners may adjudicate specified collusion or valuation matters within the revised monetary ceiling and other cases up to that limit; Assistant/Deputy Commissioners handle lower value and extended period notices. Baggage cases remain subject to unlimited adjudication by Additional/Joint Commissioners. Show Cause Notices may be issued by the corresponding adjudicating officer. Orders must be issued by the authority where personal hearing occurred and transfers of pending files to appropriate authorities should be completed and reported.
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Provisions expressly mentioned in the judgment/order text.
Adjudication powers of customs officers expanded; Additional and Joint Commissioners gain enhanced authority to adjudicate cases.
Powers of adjudication have been reallocated by revising monetary thresholds: Commissioners retain unlimited jurisdiction; Additional and Joint Commissioners may adjudicate specified collusion or valuation matters within the revised monetary ceiling and other cases up to that limit; Assistant/Deputy Commissioners handle lower value and extended period notices. Baggage cases remain subject to unlimited adjudication by Additional/Joint Commissioners. Show Cause Notices may be issued by the corresponding adjudicating officer. Orders must be issued by the authority where personal hearing occurred and transfers of pending files to appropriate authorities should be completed and reported.
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