Circular No. 23/2009-Customs F. No.450/117/2009-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs North Block, New Delhi 1st September, 2009 Subject : Powers of adjudication of the officers of Customs. I am directed to invite your attention to the Board’s Circular No.87/2002-Customs dated 17.12.2002 regarding the powers of adjudication of officers of Customs. Board has reviewed the monetary limits prescribed for adjudication of cases by Additional / Joint Commissioners of Customs and it has been decided to enhance the powers of adjudication of these officers. Accordingly, it has been decided that, under Section 28 of the Customs Act, 1962, the powers of adjudication of various categories of officers shall be as follows.   Level of Adjudication Officer Nature of cases Monetary level (Rs. in lakh) Customs:     Commissioner All cases. Without any limit. ADC/JC SCN in cases involving collusion, willful mis-statement or suppression of facts etc. Duty involved upto Rs. 50 lakhs. ADC/JC Other cases Value of goods upto Rs. 50 lakhs. AC / DC SCN with / without invoking extended period. Value of goods upto Rs.2 lakh.