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    <title>Imported goods Adjudication by Collector of goods valued above Rs. 10 Lakhs</title>
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    <description>Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.</description>
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      <description>Cases of under valuation of imported goods must be adjudicated by the Collector of Customs when the value of the offending goods ascertained after investigation exceeds the statutory threshold, even if the value declared by the importer was below that threshold; Additional and Deputy Collectors must not adjudicate such matters.</description>
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