Adjudication must be completed in prescribed time limit, says expert

If adjudication is not completed within the prescribed time limits, it will be deemed that no SCN was issued, say expert

Q. What is the time limit for conclusion of Customs adjudication proceedings? Can the adjudicating authority call us for second personal hearing without our asking for it? Can one officer hear our case and another officer pass the order?

For recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded, as per Section 28 (9) of the Customs Act, 1962, in matters involving collusion, willful mis-statement or suppression of facts, the adjudication proceedings must be completed within one year of Show Cause Notice (SCN) and in other matters within six months of SCN. Any officer