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            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.

            <h1>Customs Manual 2023: Adjudication Process Details and Enforcement Under Section 142 of the Customs Act</h1> Adjudication proceedings under the Customs Manual 2023 involve the noticee submitting a reply to a demand notice within a specified period. The adjudicating authority offers a personal hearing and examines the case based on evidence and legal provisions. Decisions are made regarding short levy of duties, with orders issued that can be appealed. Cases may be kept pending due to ongoing appeals or specific directions. For baggage cases, adjudication is expedited. Breach of notification conditions allows duty recovery irrespective of time. Confirmed demands are enforced under Section 142 of the Customs Act, with recovery actions including property attachment and sale.

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