Customs - Powers of Adjudication - CBEC issues new instructions
CBEC has issued fresh instructions on powers of adjudication of various officers.
I: Cases where SCNs are issued under section 28 of the Customs Act
Level of Adjudication Officer | Nature of cases | Amount of duty involved |
|---|---|---|
Commissioner | All cases | Without limit |
ADC/JC | All Cases | Upto Rs.50 lakhs |
AC/DC | All cases | Upto Rs. 5 lakhs |
II: 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:
(i) In case of simple demand of erroneously paid drawback, issuing Show Cause Notice and adjudication of case without any limit by Assistant / Deputy Commissioner of Customs.
(ii) In cases involving collusion, wilful misstatement or suppression of facts etc.,
Level of Adjudication Officer | Amount of Drawback |
|---|---|
Additional / Joint Commissioner of Customs | Without any limit |
Deputy / Assistant Commissioner of Customs | Upto Rs.5 lakhs |
III: In case of Export Promotion Schemes i.e. DEPB / Advance Authorization / DFIA / Reward Schemes etc.
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. |
Board has clarified that in spite of the 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.
Board wants an immediate exercise to 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.
Who is an Additional Commissioner? It is strange that no Additional Commissioner in the country either in Customs or Excise has an order appointing him/her as Additional Commissioner. They simply call themselves Additional Commissioner on a certain scale of pay being granted to them.
CBEC Circular No. 24/2011-Customs, Dated : May 31, 2011