References received from the Field Formations without the approval of Commissioner of Customs concerned

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....ncerned Central Board of Excise & Customs, Department of Revenue, has the overall administrative control over the Customs & Central Excise field formations spread all over India. However, being a part of the Central Government, Ministry of Finance, it also frames various rules and regulations under the Customs Act. The field formations, on the other hand, implement the policies, rules and regulat....

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....ss appealable Speaking Orders so that the exporters can prefer appeal before the Commissioner(Appeals). In those cases where the junior officers feel that the guidance of the superior officers or any discussion is necessary for resolving the issue, the files are to be put up to the superior officers including Commissioners of Customs. 4. Commissioner of Customs are competent to resolve the issue ....

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....voidable harassment of the trade thereby adversely impacting the exports. 6. It is clarified here that any reference to the Board can be made only by the Chief Commissioner of Customs or the Commissioner of Customs. 7. Any deviation from the above mentioned arrangement should be viewed seriously and action may be taken against the Assessing Officers/Adjudicating Authorities. 8. It has also been....