Customs Act, 1969

Chapter- XVIII

Power of adjudication

15[179.  Power of adjudication.- 16&39[(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:-   Collector      no limit Additional Collector            not       exceeding        52[five] million rupees Deputy Collector     not       exceeding        52[two] million rupees 45[Omitted]     Superintendent         not       exceeding        46[one hundred] thousand rupees. Principal Appraiser not       exceeding        46[one hundred]                       thousand rupees.    42[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.]   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 41[,by an order,] any case to any 40[Officer] of Customs, irrespective of the territorial jurisdiction 53[:   Provided that the respondent may opt for adjudication through the customs computerized system for such goods or offences as notified by the Board.] The cases shall be decided within 37,47[ninety] days of the 38[issuance of show cause notice]or within such period extended by the Collector for…