**Summary:**
This notification, No. 50/2018-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India on June 8, 2018, concerns the conferment of powers to Customs Officers for adjudging confiscation or penalty under the Customs Act, 1962.
The notification, G.S.R. 533(E), specifies the value limits of goods liable for confiscation that different ranks of Customs Officers are authorized to adjudicate. An Assistant Commissioner of Customs or Deputy Commissioner of Customs has the power to adjudicate cases where the value of goods liable for confiscation is above rupees one lakh but not exceeding rupees ten lakhs. A Gazetted Officer of Customs lower in rank than an Assistant Commissioner or Deputy Commissioner of Customs is authorized to adjudicate cases not exceeding rupees one lakh.
This notification takes effect on the date of its publication. The F. No. is 4501172009-CusIV. Zubair Riaz, Director Customs, is the contact person.
Key Entities Referenced
Customs Act, 1962: An act of parliament of India related to customs and duties.
Central Board of Indirect Taxes and Customs: A government organisation under the Department of Revenue, Ministry of Finance in India.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance in India.
Assistant Commissioner of Customs: A position within the Customs department, responsible for adjudging confiscation or penalty related to customs.
Deputy Commissioner of Customs: A position within the Customs department, responsible for adjudging confiscation or penalty related to customs.
New Delhi: The location where the notification was issued, New Delhi, Delhi.
Zubair Riaz: Director, Customs.
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[फा. सं. 450/117/2009-सीमा-शु(cid:3)क -IV]
ज़Oबैर Aरयाज़, िनदशे क (सीमा-शु(cid:3)क)
3248 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 8th June, 2018
No. 50/2018-Customs (N.T.)
G.S.R. 533(E).—In exercise of the powers conferred by Section 122 of the Customs Act, 1962 (52 of
1962), the Central Board of Indirect Taxes and Customs hereby confers power, for the purposes of adjudging
confiscation or penalty, on the Customs Officer as mentioned in column (2) of the Table below, in terms of
value limit as specified in column (3) of the said Table, in relation to goods which are liable to confiscation
under Chapter XIV of the said Act:
TABLE
Sl. No. Customs Officer Value of goods liable for confiscation
(1) (2) (3)
(1) Assistant Commissioner of Customs or Deputy Above rupees one lakh but not exceeding rupees
Commissioner of Customs ten lakhs
(2) A Gazetted Officer of Customs lower in rank than Not exceeding rupees one lakh
an Assistant Commissioner of Customs or Deputy
Commissioner of Customs
2. This notification shall come into force on the date of its publication.
[F. No. 450/117/2009-Cus-IV]
ZUBAIR RIAZ, Director (Customs)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.