https://www.taxtmi.com/article/detailed?id=6535 Adjudication under the Customs Act vests adjudicatory authority in specified customs officers with tiered value limits; requires written notice of grounds, opportunity for written representation and hearing, limited adjournments, and allows oral proceedings. Sectional rules place the burden on the possessor or claimant to prove seized goods are not smuggled for specified classes of goods. Where confiscation is authorised, an adjudicator may impose a redemption fine in lieu of confiscation within statutory limits, with the owner remaining liable for duties and charges. Case law clarifies assistance to officers, cross-examination rights, natural justice compliance, jurisdictional assignment, and advance bill adjudication. en-us Fri, 20 Nov 2015 05:51:15 +0530 Fri, 20 Nov 2015 05:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6535 Adjudication under the Customs Act vests adjudicatory authority in specified customs officers with tiered value limits; requires written notice of grounds, opportunity for written representation and hearing, limited adjournments, and allows oral proceedings. Sectional rules place the burden on the possessor or claimant to prove seized goods are not smuggled for specified classes of goods. Where confiscation is authorised, an adjudicator may impose a redemption fine in lieu of confiscation within statutory limits, with the owner remaining liable for duties and charges. Case law clarifies assistance to officers, cross-examination rights, natural justice compliance, jurisdictional assignment, and advance bill adjudication. Articles Customs - Import - Export - SEZ Fri, 20 Nov 2015 05:51:15 +0530 https://www.taxtmi.com/article/detailed?id=6535