Adjudication authority for under-valuation: Commissioner-level jurisdiction persists when final valuation is reduced after investigation. Where an importer declares a higher value but investigation or expert advice leads the adjudicating authority to lower the value below the threshold, adjudication remains with the Commissioner of Customs because the lowering is effected when the final order is passed after satisfaction of the adjudicating authority. Jurisdiction is therefore determined by the value as finally adjudicated, not merely by the initial declared value.
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 authority for under-valuation: Commissioner-level jurisdiction persists when final valuation is reduced after investigation.
Where an importer declares a higher value but investigation or expert advice leads the adjudicating authority to lower the value below the threshold, adjudication remains with the Commissioner of Customs because the lowering is effected when the final order is passed after satisfaction of the adjudicating authority. Jurisdiction is therefore determined by the value as finally adjudicated, not merely by the initial declared value.
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