Assistant and Deputy Commissioners can Adjudicate in Confiscation Cases below Rs. 10 lakhs

[Circular No. 16/2018-Customs dated 8 June 2018]

Subject: Powers of adjudication of the officers of Customs

Please refer lo notification no.50/2018.Customs (N.T.) dated 08.06.2018 specifying monetary limits of adjudication by officers up to the level of Assistant Commissioners/ Deputy Commissioners in cases liable to confiscation under Chapter XIV of the Customs Ac1962.

2. In order to improve the disposal rate in deciding cases falling under Chapter XIV, it has been decided that for cases where value of the goods liable for confiscation is above 10 lakhs, the adjudication powers shall be exercised as under:

Rank of Adjudication Officer

Value of goods liable for confiscation

Principal Commissioner/ Commissioner

above 50 lakhs without limit

Additional Commissioner/ Joint Commissioner

between 10 lakhs to 50 lakhs

3. Difficulty faced, if any, maybe brought to the notice of the Board.

F.No.450/117/2009.Cus.IV

 

[Notification No. 50 /2018-Customs (N.T.) dated 8 June 2018]

In exercise of the powers conferred by section 122 of the Customs Act 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby confers power, for the purposes adjudging confiscation or penalty, on the Customs Officer as mentioned in column (2) of the Table below, in terms of value limit as specified in column(3) of the said Table, in relation to goods which are liable to confiscation under Chapter XIV of the said Act:

Table

Sl.No.

Customs Officer

Value of goods liable for confiscation

(1)

(2)

(3)

(I)

Assistant Commissioner of Customs or Deputy Commissioner of Customs

Above rupees one lakh but not exceeding rupees ten lakhs

(2)

A Gazetteed Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs

Not exceeding rupees one lakh

2.       This notification shall come into force on the date of its publication.

[F.No.450/117/2009-Cus IV]