Adjudication of DRI Cases - CBEC Instructions
CBEC had issued a complicated Circular No. dated 9.06.2015 on adjudication of DRI cases. It seems DRI has pointed out some difficulty and now Board has issued some revised instructions on adjudication.
The following cases investigated by DRI shall be assigned to Additional Director General (Adjudication), DRI:
(i) Cases involving duty of Rs. 5 Crores and above;
(ii) Group of cases on identical issues involving aggregate duty of Rs. 5 crore and more;
(iii) Cases involving seizure value of Rs 25 Crore or more;
(iv) Cases involving wrong availment of export incentives where the export incentives wrongly availed is Rs 5 Crore or more;
(v) Group of case on identical issues involving wrong availment of export incentives aggregating to Rs 5 Crore or more;
(vi) Cases of overvaluation of import where overvaluation is Rs 25 Crore or more; and
(vii) DRI case pending with erstwhile Commissioner (Adjudication).
Board says its Circular No. 18/2015 is modified to that extent. That means both the Circulars are valid and you have to read both together to understand who can adjudicate what. Hope the adjudicators have no confusion.
CBEC Circular No. 30/2015-Customs., Dated: December 04, 2015