Adjudication of Customs Cases – Board re-fixes Monetary levels
The new limits are:
Commissioner | All cases. | Without any limit. |
|---|---|---|
ADC/JC | SCN in cases involving collusion, willful mis-statement or suppression of facts etc. | Duty involved upto Rs. 50 lakhs. |
ADC/JC | Other cases | Value of goods upto Rs. 50 lakhs. |
AC / DC | SCN with/ without invoking extended period. | Value of goods upto Rs.2 lakh. |
Board clarifies that notwithstanding this revision, in all cases where the personal hearing has been completed, orders will be passed by the Adjudicating Authority before whom the hearing has been held. Such orders should normally be issued within a month of the date of completion of the personal hearing.
Board also wants Commissioners to consider offloading some of their adjudication work to the Additional Commissioners, as if the Additional Commissioners are free. No Commissioner keeps his Additional Commissioner free.
This post of Additional Commissioner is a strange one in the CBEC. He has hardly any powers or responsibilities – He is almost a Commissioner, but almost is not half as good as the real one. He seems to be there only to arrest the speedy flow of work in a Commissionerate.
Circular No. Dated 31st August, 2009