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of <h1>Commissioner of Customs Has Jurisdiction Over Imported Goods Undervaluation Cases Exceeding Rs. 10 Lakhs Under Section Rules</h1> Adjudication of cases involving under valuation of imported goods where the declared value exceeds Rs. 10 lakhs must be conducted by the Commissioner of Customs. This applies not only when the declared value is sought to be enhanced above Rs. 10 lakhs but also when the declared value initially exceeds Rs. 10 lakhs and is later found, after investigation, to be lower than Rs. 10 lakhs. The reduction in value is determined during the final order by the adjudicating authority, and therefore, the Commissioner of Customs retains jurisdiction over such cases.
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