Ministry of Finance Assigns Officers to Adjudicate Customs Cases; Roles Vary by Jurisdiction and Duty Amounts.

The notification from the Ministry of Finance, Central Board of Indirect Taxes and Customs, assigns proper officers for adjudicating pending customs cases under the Customs Act, 1962. For cases involving multiple jurisdictions, the Commissioner of Customs in Delhi or Mumbai is designated. For other cases, the assignment depends on the duty amount or drawbacks involved. Cases with duties up to five lakhs are assigned to the Deputy or Assistant Commissioner of Customs, up to fifty lakhs to the Additional or Joint Commissioner, and without limit to the Principal or Commissioner of Customs. The notification is effective from its publication date in the Official Gazette.

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