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of <h1>Customs Adjudication: Noticee Reply, Personal Hearing, and Recovery Under Section 142 for Duty Breaches</h1> Adjudication proceedings in customs involve the noticee submitting a reply to a demand notice within a specified time. The adjudicating authority then examines the case, offers a personal hearing, and decides based on the evidence and legal provisions. The authority may determine a short levy or drop proceedings, issuing an appealable order. Cases may be kept pending due to appeals or directions. Baggage cases are adjudicated without limit by senior customs officials. Breaches of notification conditions allow for duty recovery without time constraints. Confirmed demands are enforced under Section 142 of the Customs Act, with recovery actions including property attachment and sale.
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