| Date: |
04-12-2015
|
| Notification No: |
Customs Circular No 30/2015
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
F. No. 450/145/2015-Cus IV |
| Subject: |
Regarding amendment to Board Circular No. 18/2015-Cus dated 9.06.2015
|
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
****
Circular No. 30/2015-Customs
New Delhi, dated the 4th December, 2015.
To,
All Chief Commissioners of Customs / Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs / Customs (Preventive)
All Commissioners of Customs and Central Excise
Sir /Madam
Subject: Amendment to Board Circular No. 18/2015-Cus dated 9.06.2015- regarding
Attention is invited to
Notification No 60/2015-Customs (N.T.) dated 04.06.2015
as amended delegating powers to appoint Common adjudicating authority to the
Principal DGRI or DG DRI under section 4 and section 5 of the Customs Act, 1962.
Attention is also invited to Board
Circular No 18/2015 dated 09.06.2015 which
lays down guidelines for appointment of common adjudicating authority.
- DRI has pointed out difficulty being faced in implementing guidelines and
accordingly has suggested suitable amendments. The matter has been examined in
Board. Accordingly, it has been decided that the following cases investigated by
DRI shall be assigned to Additional Director General (Adjudication), DRI:
- Cases involving duty of Rs. 5 Crores and above;
- Group of cases on identical issues involving aggregate duty of Rs. 5 crore
and more;
- Cases involving seizure value of Rs 25 Crore or more;
- Cases involving wrong availment of export incentives where the export
incentives wrongly availed is Rs 5 Crore or more;
- Group of case on identical issues involving wrong availment of export
incentives aggregating to Rs 5 Crore or more;
- Cases of overvaluation of import where overvaluation is Rs 25 Crore or
more; and
- DRI case pending with erstwhile Commissioner (Adjudication).
- In cases investigated by DRI other than in Para 2 above the basis of
appointment of common adjudicating authority shall be maximum duty evaded/
export incentive wrongly availed / amount of overvaluation of cases.
- In respect of non DRI cases, appointment of common adjudication authority
shall continue to be made by Board under section 4 and section 5 of Customs Act.
This will include:
(i) Cases made by Commissionerate;
(ii) Non DRI cases pending with erstwhile Commissioner (Adjudication).
- The Board
Circular No 18/2015- Customs dated 09.06.2015 stands modified to
above extent.
- The amended guidelines shall also apply mutatis mutandis for the cases
falling under the jurisdiction of Additional Commissioner/ Joint Commissioner/
Deputy Commissioner/ Assistant Commissioner as reference to Commissioners is
specifically mentioned in the guidelines.
- Difficulty faced, if any, may be brought to the notice of the Board urgently.
Yours faithfully,
(Zubair Riaz)
Director (Customs)
F. No. 450/145/2015-Cus IV
|
|
|