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    <title>Amendment to Board Circular No. 18/2015-Cus dated 9.06.2015</title>
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    <description>Amendment assigns specified high-value DRI investigations to the Additional Director General (Adjudication), DRI-covering high-duty cases, groups of identical-issue cases aggregating to a high threshold, high seizure-value matters, significant wrongful export incentive cases, groups of such incentive cases, substantial import overvaluation cases, and DRI cases pending with erstwhile Commissioners (Adjudication). Other DRI cases will be allocated based on the maximum duty evaded, export incentive wrongly availed, or overvaluation amount. Non-DRI case appointments remain with the Board, and the modified guidelines apply mutatis mutandis to subordinate Commissioner levels.</description>
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