Preventive Inspectors of Customs and Superintendents of Central Excise authorised to exercise powers of Asstt. Commissioner where claim of drawback does not exceed ₹ 250/- - 41 - Customs -Tariff
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Drawback sanction authority extended to specified customs officers for lower-value personal effects claims, permitting decentralized approval. The Central Government directs that the powers of an Assistant Commissioner to sanction drawback on personal effects of passengers, where the claim in any single case does not exceed Rs. 250, may also be exercised by specified gazetted officers empowered by the Central Board of Excise and Customs, namely Preventive Inspectors of Customs and Superintendents of Central Excise.
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.
Drawback sanction authority extended to specified customs officers for lower-value personal effects claims, permitting decentralized approval.
The Central Government directs that the powers of an Assistant Commissioner to sanction drawback on personal effects of passengers, where the claim in any single case does not exceed Rs. 250, may also be exercised by specified gazetted officers empowered by the Central Board of Excise and Customs, namely Preventive Inspectors of Customs and Superintendents of Central Excise.
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