Value threshold for customs adjudication requires Collector to handle cases when post investigation value exceeds declared value. Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.
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Provisions expressly mentioned in the judgment/order text.
Value threshold for customs adjudication requires Collector to handle cases when post investigation value exceeds declared value.
Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.
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