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Custom Act , 1969
Power of Adjudication
 
Section : 179
 
Comments :

In cases involving confiscation of goods or imposition of penalty under this Act or the  rules made there under, the jurisdiction and powers of the Officers of Customs in terms of amount of duties and other taxes involved, excluding the conveyance, are as follows:-

Officers of Customs

Existing

Proposed

Additional Collector

 

Without limit.

Without limit

Deputy Collector

Not exceeding five hundred thousand rupees.

Not exceeding eight hundred thousand rupees.

Assistant Collector

 

Not exceeding two hundred and fifty thousand rupees.

Not exceeding three hundred thousand rupees.

 

 
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1
Preamble & Definitions
2
Goods dutibale
3
Levy of Fee and Service Charges
4
Minimal Duties Not To Be Demanded
5
Power to Defer Collection of Customs-Duty
6
Temporary Export of Imported Plant and Machinery
7
Power to Determine Value of Goods
8
Value Determined Not To Be Challenged
9
Provisional Determination of Liability
10
Power of Adjudication
11
Cognizance of Offences by Special Judges
12
Appeal to Special Appellate Court
13
Procedure in Appeal
14
Appellate Tribunal
15
Appeals to the Appellate Tribunal
16
Orders of Appellate Tribunal
17
Procedure of Appellate Tribunal
18
Alternative Dispute Resolution
19
Reference to High Court
20
Recovery of Government Dues
21
Power to Authorize Expenditure
22
Customs-House Agents to be Licensed
23
Maintenance of Record
24
Transition to Federal Board of Revenue
25
Special Surcharge
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