Adjudication limits for customs officers revised; cases allocated to appropriate officer levels under new thresholds. Revision establishes tiered adjudication authority for Show Cause Notices under section 28 of the Customs Act: Commissioners have unlimited jurisdiction; Additional/Joint Commissioners and Deputy/Assistant Commissioners have intermediate and lower monetary competence respectively. Separate rules apply for drawback and Export Promotion Schemes-simple erroneous drawback demands remain with Deputy/Assistant Commissioners; collusive or wilful cases are escalated to Additional/Joint Commissioners; export incentive adjudications follow a similar tiered allocation. Completed personal hearings remain with the presiding adjudicator; pending matters and records must be transferred to appropriate authorities under the revised scheme.