Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Daily Updates Membership
Circular

CIR NO.762/78/2003-CX, DT. 11/11/2003

Document type
Circular
Reference no.
J
Dated
Category
Excise Circulars Issued In The Year-2003

Adjudication of cases remanded by the Appellate Authorities for denovo adjudication

CIR NO.762/78/2003-CX, DT. 11/11/2003

Adjudication of cases remanded by the Appellate Authorities for denovo adjudication

I am directed to refer to Board’s Circular No.752/68/2003-CX dated 1st October, 2003. Clarification has been sought with regard to the cases that have been remanded by the appellate authorities for denovo adjudications. The issue is as to which level of officers would adjudicate such cases remanded back for de novo adjudication, whether an officer of the rank of one who originally adjudicated the cases or the one as per the revised monetary limit contained in the circular referred to. For instance, if a case originally adjudicated by Commissioner for the purpose of denovo adjudication falls within the competence of Additional Commissioner, whether such a case will now required to be adjudicated by Commissioner or by Additional Commissioner.

2. The matter has been examined by the Board. It is hereby clarified that:

    i) For cases where the appellate authority remand the case with the direction mentioning specifically the level of officer who has to adjudicate the case, then those cases should be adjudicated by the level of officer specified in the said appellate order and the revised level of monetary limit of adjudication is not applicable for those cases; and

    ii) for cases where the appellate authority remand the case for denovo adjudication without specifically mentioning the level of officer who has to adjudicate the case, then those cases should be adjudicated by the proper officer as per the revised monetary limit prescribed vide Circular No.752/68/2003-CX dated the 1st October, 2003.

3. The field formations may suitably be informed.

4. Receipt of this Circular may please be acknowledged.

5. Hindi version will follow.

Yours faithfully,

(NEERAV KUMAR MALLICK)
Under Secretary to the Government of India

F.No. 208/27/2003-CX.6(Pt.)

(Please refer CIR NO.806/03/2005-CX, DT. 12/01/2005)

(Please refer DRAFT COPY CIRCULAR NO.     DT.   /12/2004)

Related Content

In This Category

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms