Section 179: 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:- (i) Collector no limit (ii) Additional Collector not exceeding 52[five] million rupees (iii) Deputy Collector not exceeding 52[two] million rupees (iv) 45[Omitted] (v) Superintendent not exceeding 46[one hundred] thousand rupees. (vi) 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.] (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 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.] (3) 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 which reasons shall be recorded in writing, but such extended period shall in no case exceed 38[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 54[forty-five] days of the issuance of show cause notice 54[extendable for fifteen days by the Collector Adjudication:] 38[Provided 50[further] that any period during which the proceedings are adjourned on account of a stay order or alternative dispute resolution proceedings or the time taken through adjournment by the petitioner not exceeding thirty days, shall be excluded for the computation of aforesaid periods:] 51[Provided further that in cases where in goods are lying at sea-port, airport or dryport, these shall be decided within 54[forty-five] days of the issuance of show cause notice which can be extended by another fifteen days by Collector of Customs, if required so.] (4) The Board shall have the powers to regulate the system of adjudication including transfer of cases and extension of time-limit 54[as deemed appropriate after reasons to be recorded in writing.] 17 [(5) Notwithstanding anything contained in this Act, or any other law for the time being in force and notwithstanding any decision or judgment of any forum, authority or court whether passed on or before the commencement of the Finance Act, 2006, the time for adjudication in all the cases pending as on first day of July, 2006, for whatsoever reasons, shall be deemed always to have been extended up to 31st day of December, 2006.]

Effective date: 1969-03-03

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