Adjudication proceedings

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..... onal hearing' to explain his case before the adjudicating authority. After the personal hearing, the adjudicating authority, shall examine the material placed before him and the relevant legal provisions and come to a conclusion. Generally, the issues involved are mis-declaration of the description of the goods resulting in wrong classification and levy of lesser duty, misdeclaration of value, qua .....

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..... an appeal and obtains a stay from the competent authority. 6.4 The proper officer may keep the case pending, in case the proper officer is unable to determine the amount of duty or interest under sub-section (8) on account of---- (a) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or (b) an .....

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..... to expeditiously dispose such cases in respect of passengers at the airport. 6.6 In other cases, such as short landing, the adjudication power will be the same as provided under the Customs Act, 1962 or the rules/regulations made thereunder. 6.7 As regards breach of condition of a notification after availing of the exemption thereunder, the Apex Court has held that that the obligation under a n .....

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