Powers of adjudication of the officers of Customs- reg. - Customs - 16/2018

Circular No. 16/2018-Customs F.No.450/117/2009-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes Customs North Block, New Delhi 8th June, 2018. To All Principal Chief Commissioners/ Chief Commissioners of Customs / Customs (Preventive)/ GST All Principal Chief Commissioners/ Chief Commissioners of Customs Central Taxes All Commissioners of Customs (Appeals). Subject: Powers of adjudication of the officers of Customs- reg. Sir / Madam, Please refer to notification no.50/2018- Customs (N.T.) dated 08.06.2018 specifying monetary limits of adjudication by officers up to the level of Assistant Commissioners/ Deputy Commissioners in cases liable to confiscation under Chapter XIV of the Customs Act, 1962 . 2. In order to improve the disposal rate in deciding cases falling under Chapter XIV , it has been decided that for cases where value of the goods liable for confiscation is above 10 lakhs, the adjudication powers shall be exercised as under: Rank of Adjudication Officer Value of goods liable for confiscation Principal Commissioner/ Commissioner above 50 lakhs - without limit Additional Commissioner/ Joint Commissioner between 10 lakhs to 50 lakhs 3. Difficulty faced, if any, may be brought to the notice of the Board. Yours faithfully, (Zubair Riaz Kamili) Director (Customs)