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of <h1>Customs circular clarifies Collectors alone can adjudicate under-valuation cases exceeding Rs. 10 lakhs actual value</h1> A customs circular clarifies adjudication authority for imported goods under-valuation cases. While Additional Collectors and Deputy Collectors normally handle cases involving goods valued up to Rs. 10 lakhs, when investigations reveal the actual value exceeds Rs. 10 lakhs (regardless of initially declared value below Rs. 10 lakhs), only Collectors of Customs have adjudication authority. This ensures proper jurisdictional oversight for high-value under-valuation matters, preventing lower-ranking officers from adjudicating cases that ultimately exceed their monetary jurisdiction limits.
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