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TMI BlogAdjudication proceedingsX X X X Extracts X X X X X X X X Extracts X X X X ..... personal 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party files 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 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 and it is necessary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt dues through the District Collector as if it were an arrears of land revenue. Powers are also vested with Customs for attaching/detaining and selling movable or immovable property belonging to or under control of such person. [Refer Circular No.23/2009-Cus, dated 01.09.2009 ] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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