Who is treated as Adjudicating authority under the Customs Act,1962?
A. Officers of Customs of the rank of Assistant Commissioner and above are conferred with Quasi Judicial powers. In exercise of such powers the Customs Officers may pass orders confiscating the import, export goods, levying fine and penalty for contravention of the provisions of the Customs Act, read with various allied Acts. Such orders are passed after issue of Show cause notice, receipt of the written reply to the SCN and after hearing in person if the notice so desires. The orders passed by such Quasi Judicial authority are subject to further appeal. The person aggrieved with such orders may file an appeal with the Commissioner (Appeal) or the Tribunal, as the case may be, depending upon the order against which the appeal is being filed, or file a revision application with the Central Government.
