Adjudication by Collector of
Customs of cases involving under valuation — Clarification
Circular No. 8/95-Cus., dated 23-1-1995
(From F. No. 437/891-CUS. IV)
Government of India
Ministry of Finance (Department of Revenue),
New Delhi
Adjudication of cases involving under-valuation of Subject
: imported goods - Regarding.
I am directed to invite your attention to Board’s letter of
even number dated 13-5-1992, wherein it had been clarified that the Additional
Collectors of Customs and the Deputy Collectors of Customs shall exercise the
same powers of adjudication and that such officers would adjudicate cases
involving goods whose value does not exceed Rs. 10 lakhs.
Thereafter, the Board has received references from some 2.
Collectors enquiring whether in cases of under-valuation of imported goods where
the value declared is less than Rs. 10 lakhs, but on investigation the value ‘
sought to be enhanced to above Rs. 10 lakhs, the adjudication will be done by
the Additional Collectors of Customs/Deputy Collectors of Customs or by the
Collectors of Customs.
The matter has been examined by the Board and I am 3.
directed to say that in all cases where the value of the offending goods sought
to be determined after investigations is more than Rs. 10 lakhs, such cases
should be adjudicated by the Collectors of Customs even if the value declared by
the importer is less than Rs. 10 lakhs. The adjudication of such cases shall not
be done by the Additional Collectors of Customs or Deputy Collectors of
Customs.