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Circular No. 23/2009-Customs

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

Government of India

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi
1st September, 2009

Subject : Powers of adjudication of the officers of Customs.

I am directed to invite your attention to the Board’s Circular No.87/2002-Customs dated 17.12.2002 regarding the powers of adjudication of officers of Customs. Board has reviewed the monetary limits prescribed for adjudication of cases by Additional / Joint Commissioners of Customs and it has been decided to enhance the powers of adjudication of these officers.

Accordingly, it has been decided that, under Section 28 of the Customs Act, 1962, the powers of adjudication of various categories of officers shall be as follows.

Level of Adjudication Officer	Nature of cases	Monetary level (Rs. in lakh)
Customs:
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.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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