Revised
Powers of Adjudication and Show Cause for Customs Cases
[CBEC Circular No. 24 dated 31st May 2011]
Subject: Revision in the powers of adjudication
of the officers of Customs.
Attention is invited to Board Circular
No.23/2009-Customs dated 1.9.2009 which provides for monetary limits of
adjudication of cases by officers of various grades where SCNs are issued under
section 28 of the Customs Act, 1962.
2. References have been received from the field
formations for specifying the ‘proper officer’ for issuance of show cause
Notice and adjudication of cases of export under the drawback and Export
Promotion Schemes.
3. Further, as per Board’s Circular
No.23/2009-Customs dated 1.09.2009, whereas the monetary limits of adjudication
are prescribed in terms of duty involved, in respect of notices involving
extended period of limitation, the monetary limit is specified based on the
value of goods involved. This when worked out in accordance with the duty rates
prescribed gives rise to an anomalous situation.
4. The matter has been examined in the Board. In
order to streamline guidelines on monetary limit for adjudication of cases by
different grades of Customs Officers, it has been decided that henceforth,
cases where SCNs are issued under section 28 of the Customs Act, 1962, these
will be adjudicated as per following norms:
|
Level of Adjudication officer |
Nature of cases |
Amount of duty involved |
|
Customs |
|
|
|
Commissioner |
All cases |
Without limit |
|
ADC/JC |
All Cases |
Upto Rs.50 lakhs |
|
AC/DC |
All cases |
Upto Rs. 5 lakhs |
5. Further, it has been decided that the proper
officer for the issuance of Show Cause Notice and adjudication of cases under
the provisions of Rule 16 of the Customs, Central Excise and Service Tax
Drawback Rules, 1995 shall, henceforth, be as under:
(i) In case of simple demand of
erroneously paid drawback, the present practice of issuing Show Cause Notice
and adjudication of case without any limit by Assistant / Deputy Commissioner
of Customs shall continue.
(ii) In cases
involving collusion, wilful misstatement or suppression of facts etc., the
adjudication powers will be as under:
|
Level of Adjudication Officer |
Amount of Drawback |
|
Additional / Joint Commissioner
of Customs |
Without any limit |
|
Deputy / Assistant Commissioner
of Customs |
Upto Rs.5 lakhs |
6. In case of Export Promotion Schemes i.e. DEPB
/ Advance Authorization / DFIA / Reward Schemes etc. the adjudication powers
shall be as under:-
|
Level of Adjudication officer |
Duty Incentive amount |
|
Commissioner of Customs. |
Without any limit. |
|
Additional / Joint Commissioner
of Customs. |
Upto Rs.50 lakhs. |
|
Deputy / Assistant Commissioner
of Customs. |
Upto Rs.5 lakhs. |
7. It is clarified that notwithstanding this
revision, in all cases where personal hearing has been completed, orders will
be passed by adjudicating authority before whom the personal hearing has been
held. Such orders will normally be issued within a month of date of completion
of the personal hearing. In all cases where personal hearing is yet to be commenced,
the adjudications should be done by the appropriate level of officers as per
the revised instructions. An immediate exercise should be undertaken to take
stock of the present pendency and transfer of relevant files and records to
respective adjudicating authorities and the exercise of transfer of case
records should be completed by 15.06.2011 under proper receipt.
8. Board Circular No.23/2009 – Customs dated
1.9.2009 stands amended to the above extent.
9. Difficulty faced, if any, may be brought to
the notice of the Board immediately.
F.No.450/117/2009-Cus.IV