Board Withdraws Circular
16/2018-Customs on Revised Adjudication Powers of Commissioners for Confiscated
Goods to Avoid Further Delay
[Circular No. 17/2018-Customs dated 13 June 2018]
Subject: Powers of adjudication of the officers
of Customs-
Please refer Board's Circular No. 16/2018-Customs dated
08.06.2018 specifying monetary limits for adjudication by various ranks
in cases liable to confiscation under Chapter XIV
of the Customs Act,
1962.
2. References have been received that due to issuance of the said Circular, the SCNs issued previously would need to be amended in terms of the revised
adjudication powers prescribed
in the said Circular. This exercise
would delay the adjudication proceedings.
3. The matter
has been examined.
It is observed
that SCNs issued for adjudication of cases falling under
Chapter XIV [Section
122 (a)] are answerable to Principal Commissioner/ Commissioner/ Joint Commissioner of Customs
without value limits. Board has in the past vide Circular No. 3/2007-Cus.,
dated 10-1-2007 indicated a time frame of one year, from the date of service of the show cause notice, for adjudication in respect of cases within the competence of Commissioner
of Customs or an Addl./ Joint Commissioner
of Customs.
4. In pursuance
of the circular 16/2018-customs, the immediate implication would be to issue corrigenda so as to make the SCNs answerable to the authority given
in the said Circular. This would delay the
adjudication proceedings. Board desires
that adjudication of causes should not be delayed. It has been therefore, decided to withdraw the instructions in the Board's Circular No. 16/2018- Customs dated 08.06.2018.
5. Difficulty faced, if any, may be brought to the notice of the Board
F.No.450/117/2009-Cus.IV