Adjudication/Appeal/ Prosecution

Contravention of the provisions of customs law and also of the connected import/export and foreign exchange laws are punishable departmentally by way of confiscation of goods and imposition of penalty. Such adjudication is done by officers of and above the rank of and Assistant Commissioner, powers being delegated to them on the basis of duty involved.

Appeal

If a person is aggrieved by the orders of customs authorities he can file an appeal to the Commissioner of Customs (Appeals). A second appeal lies to the Appellate Tribunal (CEGAT).

Prosecution

In addition to departmental action, prosecution in court of law is often resorted to in cases of customs contraventions. In case of outright smuggling or for habitual offenders, it is launched as a matter of course. In appraising cases (such as those relating to mis-declaration of quantity, description of value of goods), it is resorted to the mensrea is involved and value of goods is sufficiently high. Punishments are quite server, going upto imprisonment for seven years and fine.

Settlement Commission

The Customs & Central Excise Settlement Commission is designed to provide a balance, quick and final resolution of tax disputes with a view to avoid length litigation.

All settlement applications made under sub-section (1) section 32E of Central Excise Act or sub-section (1) of section 127B of the Customs Act, by the application falling within the jurisdiction of the Commissioners with headquarters located in the States specified in column 3, shall be processed and disposed of by the Benches specified in column 2.

Explanation:

For this order, the ordinary jurisdiction of a Bench will be determined not by the place of business or residence of the applicant but by the location of the headquarters of the Commissioner of Central Excise or Commissioner of Customs having jurisdiction over him.