DRI to Adjudicate Rs.
5 Crores Plus Cases
[CBEC Circular No. 30 dated 4th
December 2015]
Subject: Amendment to
Board Circular No. 18/2015-Cus dated 9.06.2015.
Attention is invited to Notification No 60/2015-Customs (N.T.)
dated 04.06.2015 as amended delegating powers to appoint Common adjudicating
authority to the Principal DGRI or DG DRI under section 4 and section 5 of the
Customs Act, 1962. Attention is also invited to Board Circular No 18/2015 dated
09.06.2015 which lays down guidelines for appointment of common adjudicating authority.
2. DRI has pointed out
difficulty being faced in implementing guidelines and accordingly has suggested
suitable amendments. The matter has been examined in Board. Accordingly, it has
been decided that the following cases investigated by DRI shall be assigned to
Additional Director General (Adjudication), DRI:
(i) Cases involving duty of Rs.
5 Crores and above;
(ii) Group of cases on
identical issues involving aggregate duty of Rs. 5
crore and more;
(iii) Cases involving
seizure value of Rs 25 Crore or more;
(iv) Cases involving
wrong availment of export incentives where the export
incentives wrongly availed is Rs 5 Crore or more;
(v) Group of case on
identical issues involving wrong availment of export
incentives aggregating to Rs 5 Crore or more;
(vi) Cases of
overvaluation of import where overvaluation is Rs 25
Crore or more; and
(vii) DRI case pending with
erstwhile Commissioner (Adjudication).
3. In
cases investigated by DRI other than in Para 2 above the basis of appointment of
common adjudicating authority shall be maximum duty evaded/ export incentive
wrongly availed / amount of overvaluation of cases.
4. In respect of non DRI
cases, appointment of common adjudication authority shall continue to be made
by Board under section 4 and section 5 of Customs Act. This will include:
(i) Cases
made by Commissionerate;
(ii) Non DRI cases pending
with erstwhile Commissioner (Adjudication).
5. The Board Circular No
18/2015- Customs dated 09.06.2015 stands modified to above extent.
6. The amended guidelines
shall also apply mutatis mutandis for the cases falling under the jurisdiction
of Additional Commissioner/ Joint Commissioner/ Deputy Commissioner/ Assistant
Commissioner as reference to Commissioners is specifically mentioned in the
guidelines.
7. Difficulty faced, if
any, may be brought to the notice of the Board urgently.
F. No. 450/145/2015-Cus IV