Ripples in Custom House
upheld, the order becomes final from the department. If not, an appeal is filed either to the commissioner (appeals), or the CEGAT, (the tribunal for customs and excise case) depending upon the rank of the adjudicating officer. The importer can, similarly, appeal against the adjudication order before the commissioner (appeals) or CEGAT.
It is the process of review within the department that seems to be now at the centre of the inspection exercise. That is because review itself leads to identification of shortcomings of adjudication and plugs revenue leakage. The Directorate of Inspection is expected to tabulate all the flaws and failings intentional or otherwise that are visible in the system.
Karant, when contacted, refused to speak to this reporter.