Circular No 16 /2018 Customs : Adjudication Power for confiscation under Custom for value above Rs 10 Lakh

By | June 8, 2018
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(Last Updated On: June 9, 2018)

Circular No 16 /2018 Customs

Circular No 16 /2018 Customs Dated 8th June, 2018.Powers of adjudication of the officers of Customs- reg.

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:

TABLE

Rank of Adjudication OfficerValue of goods liable for confiscation
Principal Commissioner/ Commissionerabove 50 lakhs – without limit
Additional Commissioner/ Joint Commissionerbetween 10 lakhs to 50 lakhs

3. Difficulty faced, if any, may be brought to the notice of the Board.

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NOTIFICATION No 50/2018 Customs (N.T.) Dated 08.06.2018 : Monetary limits for adjudging confiscation or penalty by Customs Officers upto Rs 10 Lakh 

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  1. Pingback: NOTIFICATION  No 50/2018 Customs (N.T.) : Monetary limits for adjudging confiscation or penalty by Customs Officers - Tax Heal

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