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]