TaxTMI 
TaxTMI 
Powers of adjudication of the officers of Customs
X X X X Extracts X X X X
X X X X Extracts X X X X
....s (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs (Appeals). All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). Subject : Powers of adjudication of the officers of Customs. *** Sir / Madam, I am directed to invite your attention to the Board'....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... AC / DC SCN with / without invoking extended period. Value of goods upto Rs.2 lakh. 3. In the case of Baggage, the Additional Commissioner or Joint Commissioner shall continue to adjudicate the cases without limit, since such cases are covered by the offences under Chapter XIV and it is necessary to expeditiously dispose off the cases in respect of passengers at the airport. In other cases, s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ore the CESTAT. 5. In so far as the issuance of Show Cause Notice for demand of duty under Section 28 is concerned, the same can be issued by the respective adjudicating officers depending upon the powers of adjudication. 6. It is clarified that notwithstanding this revision, in all cases where the personal hearing has been completed, orders will be passed by the Adjudicating Authority before w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cases and the amount involved, which will go out of the jurisdiction of officers of different levels as a result of these modifications, pertaining to their respective jurisdiction. 9. All previous Board's Circulars and instructions such as instruction F.No. 437/8/91-Cus.IV dated 13.5.1992, Circular No.47/97-Cus dated 6/10/97 and Circular No.87/2002- Cus dated 17/12/2002 relating to adjudication....