Page 118 - DRI ANNUAL REPORT EBOOK

1. Adjudication of alleged contraventions under the Customs Act 1962 is an important function of the officers of Customs through which they determine whether or not such contraventions have been made and accordingly decide on the confirmation of demand, imposition of penalty and/ or redemption fine etc.
2. The empowered officers, known as Adjudicating Authorities are quasi
judicial authorities who decide such cases, on ‘preponderance of probability’, based on evidences collected during investigation, binding precedents, written arguments and oral submission of the parties put to notice before the said empowered officer. The Adjudicating Authorities pass orders under section 122 of the Customs Act, 1962, which are generally referred to as Order-in- Original.
3.
Section 124 of the Customs Act, 1962 mandates that no order confiscating any goods or imposing any penalty on any person shall be made unless the owner of the goods or such person is given (i) a notice in writing, informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (ii) an opportunity of making a representation in writing within such reasonable time, against the grounds of confiscation or imposition of penalty mentioned therein and (iii) a reasonable opportunity of being heard in the matter.
Section 122A of the Customs Act, 1962 sets out the procedure to be followed by an Adjudicating Authority under Chapter XIV of the Customs Act, 1962 or any other provisions of the Customs Act, 1962, wherein the Adjudicating Authority, in any proceedings, as a part of the principles of natural justice wherein it, gives an opportunity of being heard to a party put to notice in any proceedings. However, such opportunities shall not be provided more than three times.
Common Adjudicating Authority
5. The Directorate of Revenue Intelligence (DRI) is the apex intelligence and investigative agency for matters relating to violation of the Customs Act, 1962.
6. The officers of DRI have an all India Jurisdiction of investigating cases of Customs duty evasion or smuggling and, in addition, are proper officers, inter alia, for the purpose of section 17 and 28 of the Customs Act, 1962 in terms of Notification No. 44/2011- Cus (NT) dated 6th July, 2011, as amended.
7. In the cases, where imports or exports have been made by the offender through number of Ports/Airports/ ICDs/ Land Customs stations, DRI issues single show cause notice, answerable to multiple Adjudicating Authorities in charge of such ports/ airports /ICDs/Land Customs stations through which such imports or exports have taken place.
7.1 The number of cases booked by DRI during 2018-19, 2019-20, 2020-21(up to August) is reflected in Figure 1.
4.
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SMUGGLING IN INDIA REPORT 2019-20