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Circular No. 23/2009-Customs
F. No.450/117/2009-Cus.IV
Government of
Ministry of Finance
Department of Revenue Central Board of Excise & Customs North Block,
1st September, 2009 Subject : Powers of adjudication of the officers of Customs.
I am directed to invite your attention to the Board’s Circular No.87/2002-Customs dated 17.12.2002 regarding the powers of adjudication of officers of Customs. Board has reviewed the monetary limits prescribed for adjudication of cases by Additional / Joint Commissioners of Customs and it has been decided to enhance the powers of adjudication of these officers.
Accordingly, it has been decided that, under Section 28 of the Customs Act, 1962, the powers of adjudication of various categories of officers shall be as follows.
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