Adjudication and Appeal

A BRIEF NOTE ON ADJUDICATION AND APPEAL

The main function of the adjudication branch is to adjudicate the SCN received from Preventive branch. This branch deals with the adjudication of SCN falling in competency of three officers i.e. Assistant / Deputy Commissioner of customs, Joint Commissioner/ Additional Commissioner of customs, Commissioner of Customs.

TYPE OF ADJUDICATION

This branch deals only those cases where SCN has been issued to the party by preventive branch and cases for denovo consideration.

However, this section does not deals with the spot adjudication.

ADJUDICATION PROCEDURE

As and when the cases is booked by Preventive Branch , the file is transferred to the Adjudication Branch after issuance of Show cause Notice or accepting the waiver of Show Cause Notice. On receipt of the SCN, the matter is discussed with the Adjudicating authority and after discussing the facts laid down in the SCN, with the Adjudicating Authority, a letter is issued to the Party for Personal Hearing , covering minimum three suitable dates, to present himself or represent through his authorized representative before the Adjudicating Authority. Thereafter, the case is decided on merits considering all the facts on record, arguments and submission made by the party.

In case the party does not appear in personal or through his authorized representative the case is decided ex-parte after granting at least three opportunities of PH to the Noticee as per practice followed in the branch. Thereafter as per instructions the Adjudication Order is passed by the Adjudicating Authority. After signing the Order in Original the same is sent to the party for further disposal/finalization.

APPEAL

A. Appeals to Commissioner (Appeal): Any person aggrieved by any decision or order passed under this Act by an officer of Customs lower in rank than a Principal Commissioner or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order under section 128 A of the Customs Act’ 1962.

B. Appeal to CESTAT:

    An Appeal lies to the Appellate Tribunal against any of the following orders:
  • A decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority.
  • An order passed by the Commissioner Appeals under section 128A.
  • An order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day.
  • An order passed by the Board or the Principal Commissioner of Customs or Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day;

Within three months from the date on which the order sought to be appeal against is communicated to the party preferring the appeal.

C. Revision by Central Government:

    Appeal against order made under section 128(A) may be filed with central government for revision if issue involves in the case are related to:
  • Any goods imported or exported as baggage;
  • Unauthorized unloading of goods;
  • Drawback;
  • Valuation regarding confiscated goods;