Customs Act, 1969

CHAPTER-XVIII

PREVENTION OF SMUGGLING - POWER OF SEARCH, SEIZURE AND ARREST - ADJUDICATION OF OFFENCES

Customs Act, 1969 CHAPTER-XVIII PREVENTION OF SMUGGLING - POWER OF SEARCH, SEIZURE AND ARREST - ADJUDICATION OF OFFENCES From: 2023-08-01 - To: 0000-00-00 1[179. Power of adjudication.- 2 3[(1) Subject to sub-section (2), in cases involving confiscation of goods or recovery of duty and other taxes not levied, short levied or erroneously refunded, imposition of penalty or any other contravention under this Act or the rules made thereunder, the jurisdiction and powers of the officers of Customs in terms of amount of duties and other taxes involved, excluding the conveyance, shall be as follows, namely:- (i) Collector no limit (ii) Additional Collector not exceeding 4[five] million rupees (iii) Deputy Collector not exceeding 4[two] million rupees (iv) 5[Omitted] (v) Superintendent not exceeding 6[one hundred] thousand rupees (vi) Principal Appraiser not exceeding 6[one hundred] thousand rupees 7[Provided that in cases of goods to be exported, the above officers of Customs shall have their jurisdiction and powers in terms of FOB value and twice their respective monetary limit.] (2) Notwithstanding the provisions of sub-section (1), the Board may, by notification in the official Gazette, fix or vary the jurisdiction and powers of any Officer of Customs or a class of officers, and may also assign or transfer 8[, by an order,] any case to any 9[Officer] of Customs, irrespective of the territorial jurisdiction 10[: Provided that the respondent may opt for adjudication through the customs computerized system for such goods or offences as notified by the Board.] (3) The cases shall be decided within 11,12[ninety] days of the 38[issuance of show cause notice] or within such period extended by the Collector for which reasons shall be recorded in writing, but such extended period shall in no case exceed 13[sixty] days: 50[Provided that in cases, wherein the provisions of clause (s) of section 2 have been invoked, such cases shall be decided within a period of thirty days of the issuance of show cause notice:] 13[Provided 14-[further] that any period during which the proceedings are adjourned on account of a stay order or alternative dispute resolution proceedings or the…