Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: form 3cd :: list of goods taxed at 4% :: due date for vat payment :: VAT RATES :: TDS :: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: VAT Audit :: ACCOUNTING STANDARDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: cpt
 
 
Latest Circulars »
  Discussions on Labour Laws & International Taxation (OTHERS)
 RBI-Ombudsman Scheme for Non-Banking Financial Companies, 2018 - Appointment of the Nodal Officer/Principal Nodal Officer
 Minutes of the Monetary Policy Committee Meeting February 6-7, 2018
 RBI’s statement on fraud in Punjab National Bank
 RBI-Auction of State Government Securities Feb 15, 2018
 RBI new bad loan rules may improve prospects of loan recovery
 RBI-Resolution of Stressed Assets – Revised Framework
 RBI-Monthly Bulletin for February 2018
 Addendum to the Report of the Internal Study Group to Review the Working of the Marginal Cost of Funds Based Lending Rate System: Some Reflections on the Feedback Received
 Levy of Penal Interest – Delayed Reporting (Corrected)
 Report of the Inter-Regulatory Working Group on FinTech and Digital Banking

Revision in the powers of adjudication of the officers of Customs - Customs Circular No.24/2011
June, 06th 2011

Circular No.24/2011-Customs

 

F.No.450/117/2009-Cus.IV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

227-B, North Block,

New Delhi-110001

31st May, 2011.

To

 

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs (Appeals).

All Commissioners of Customs & Central Excise.

All Commissioners of Customs & Central Excise (Appeals).

All Directors General under CBEC.

 

Subject:  Revision in the powers of adjudication of the officers of Customs.

***

Sir / Madam,

 

 

            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 Boards 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.

 

Yours faithfully,

 

                                                           

 (R. P. Singh)

Director (Customs)

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Application Management Solutions Application Management System Application Management Software System Application Management Development Application Management Software Development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions