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of <h1>Finance Ministry Circular Expands Additional Commissioners' Adjudication Powers for Customs Duties Up to Rs. 5 Lakhs.</h1> The circular issued by the Ministry of Finance, Department of Revenue, addresses the adjudication powers of the Additional Commissioner of Customs. It modifies previous instructions, allowing cases involving duties up to Rs. 5 lakhs, which were previously under the exclusive purview of the Commissioner of Customs, to be adjudicated by Additional Commissioners. This change applies to situations involving non-levied, short-levied, or erroneously refunded duties due to collusion, misstatement, or suppression of facts. The circular instructs that this update be communicated to all relevant field formations through appropriate standing orders.
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