https://www.taxtmi.com/circulars?id=8926 Revision establishes tiered adjudication authority for Show Cause Notices under section 28 of the Customs Act: Commissioners have unlimited jurisdiction; Additional/Joint Commissioners and Deputy/Assistant Commissioners have intermediate and lower monetary competence respectively. Separate rules apply for drawback and Export Promotion Schemes-simple erroneous drawback demands remain with Deputy/Assistant Commissioners; collusive or wilful cases are escalated to Additional/Joint Commissioners; export incentive adjudications follow a similar tiered allocation. Completed personal hearings remain with the presiding adjudicator; pending matters and records must be transferred to appropriate authorities under the revised scheme. en-us Tue, 31 May 2011 00:00:00 +0530 Wed, 04 Oct 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8926 Revision establishes tiered adjudication authority for Show Cause Notices under section 28 of the Customs Act: Commissioners have unlimited jurisdiction; Additional/Joint Commissioners and Deputy/Assistant Commissioners have intermediate and lower monetary competence respectively. Separate rules apply for drawback and Export Promotion Schemes-simple erroneous drawback demands remain with Deputy/Assistant Commissioners; collusive or wilful cases are escalated to Additional/Joint Commissioners; export incentive adjudications follow a similar tiered allocation. Completed personal hearings remain with the presiding adjudicator; pending matters and records must be transferred to appropriate authorities under the revised scheme. Circulars Customs Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8926