Customs officers to adjudicate specific cases – Board appoints Central Excise Commissioner under the Customs Act.

By Vijay Kumar

There are many officers in the department, who do not know whether to look in the Tariff or manual for a particular notification. There was a particularly bright Assistant Commissioner who had this same problem and he would ask his inspector to put up to him the books with the notifications properly flagged.

CBEC has appointed certain commissioners to adjudicate certain specific DRI cases.

As per Notification Nos 101 to 104/2006 ,

In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Goa and authorises him to exercise the powers and discharge the duties conferred or imposed, to act as, -

i. The Commissioner of Customs, Port Imports, Chennai; and

ii. The Commissioner of Central Excise, Goa,

Please note that under the Customs Act, somebody is appointed as Central Excise officer. Does the Customs Act empower somebody to be appointed a Central Excise officer? Shouldn’t a Commissioner of Central Excise be appointed under the Central Excise Act?

Notification Nos 96 – 104/Cus.(N.T), Dated: September 5, 2006