Powers of adjudication of the officers of Customs

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...., 2009 To All Chief Commissioners of Customs / Customs (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. ***....

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....ent or suppression of facts etc. Duty involved upto Rs. 50 lakhs. ADC/JC Other cases Value of goods upto Rs. 50 lakhs. 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 offenc....

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..... An appeal against the Order-In-Original passed by an Additional Commissioner shall lie before Commissioner of Customs (Appeal) and not before 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 notwiths....

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....t of September, 2009, which is to be submitted in October, 2009. 8. The Chief Commissioners are requested to report to the Board about the number of 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 inst....