Adjudication powers expanded allowing Additional Commissioner to decide certain customs duty show-cause cases with limited monetary involvement. The Board modified prior instructions by authorising that where customs duty was unpaid, short-levied or erroneously refunded due to collusion, wilful misstatement or suppression of fact, show-cause notices under section 28 of the Customs Act involving duty up to Rs. 5 lakhs may be adjudicated by the Additional Commissioner of Customs, and directed issuance of standing orders to disseminate the change.