Circular No. 16/2018-Customs
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
North Block, New Delhi
8th June, 2018.
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.
(Zubair Riaz Kamili)