## Policy Analysis Report: Notification No. 31/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 31/2021-Customs (N.T.), a new policy notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. This notification, based on Section 152 of the Customs Act, 1962, appoints common adjudicating authorities to exercise powers and discharge duties related to specific show cause notices. The key finding is that this notification aims to streamline the adjudication process by assigning common adjudicating authorities for multiple show cause notices involving various parties.
**2. Introduction:**
This report aims to provide a comprehensive overview of Notification No. 31/2021-Customs (N.T.) based solely on the information contained within the provided policy text. The report will analyze the policy's objectives, key provisions, affected parties, and potential outcomes, providing a concise summary for affected industry stakeholders.
**3. Policy Overview:**
This is a new policy notification.
* **Core Objective(s):** The primary objective of this notification is to appoint officers to act as common adjudicating authorities to exercise powers and discharge duties conferred or imposed on officers mentioned in column 4 of the said Table in respect of noticees mentioned in column 2 of the said Table for the purpose of adjudication of show cause notices mentioned in column 3 of the said Table. This appears to be aimed at improving efficiency in the adjudication process.
**4. Background and Rationale:**
This policy likely addresses the need for efficient and consistent adjudication of customs-related disputes. By appointing common adjudicating authorities for multiple show cause notices, the policy seems intended to reduce redundancy and ensure uniformity in decision-making, potentially speeding up the resolution process. The reference to Section 152 of the Customs Act, 1962 provides the legal basis for these appointments.
**5. Key Provisions:**
This notification establishes a table (included in the provided text) that outlines the following:
* **Column 1:** Serial Number
* **Column 2:** Name and Address of the Noticee (the party receiving the show cause notice). Examples include Ms. LT Metro Rail Hyderabad Limited, Ms. Hyundai Rotem Company, Ms. BEML Limited, Ms. Sony India Pvt. Ltd., Ms. Maruti Suzuki India Limited, Ms. Valeo India Private Limited
* **Column 3:** Show Cause Notice Number and Date (identifying the specific notice being adjudicated).
* **Column 4:** Name of Adjudicating Authorities
* **Column 5:** Common Adjudicating Authority (the officer appointed to handle the adjudication). For Sl. No. 1 to 9 and of the Table Commissioner of Customs Additional Director General, Chennai. For Sl. No. 11 to 14 of the Table Additional Commissioner of Delhi.
The notification explicitly states that the officers mentioned in column 5 of the table are appointed to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column 4. This means the common adjudicating authority assumes the responsibility for adjudicating the show cause notices listed in column 3 for the noticees in column 2. The notification is issued under the authority of Section 152 of the Customs Act, 1962, and references previous notifications (No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.)) that likely provide the broader framework for these types of appointments.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* **Companies named as Noticees:** Such as Ms. LT Metro Rail Hyderabad Limited, Ms. Hyundai Rotem Company, Ms. BEML Limited, Ms. Sony India Pvt. Ltd., Ms. Maruti Suzuki India Limited, Ms. Valeo India Private Limited. These companies are directly affected as they are subject to the show cause notices and will now have their cases adjudicated by the designated common authority.
* **Customs Officers:** Specifically, the officers named as Adjudicating Authorities and Common Adjudicating Authorities, as this notification defines their roles and responsibilities in the adjudication process.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) and the Directorate of Revenue Intelligence (DRI) are the responsible bodies. The Principal Director General, Revenue Intelligence, is the appointing authority.
* **Procedures:** The notification doesn't specify detailed procedures, but it implies that the common adjudicating authorities will follow established customs adjudication procedures to resolve the show cause notices.
* **Timelines:** No specific timelines are provided within this notification.
**8. Expected Outcomes / Impact:**
The expected outcomes of this policy are likely:
* **Increased Efficiency:** By consolidating the adjudication of multiple show cause notices under a single authority, the process should become more efficient.
* **Consistent Decision-Making:** Common adjudicating authorities can lead to more consistent interpretations of customs regulations and policies across different cases.
* **Faster Resolution of Disputes:** Streamlined processes may lead to quicker resolution of show cause notices, reducing uncertainty for businesses.
**9. Conclusion:**
Notification No. 31/2021-Customs (N.T.) is a significant policy that aims to enhance the efficiency and consistency of customs adjudication. By appointing common adjudicating authorities, the notification is expected to streamline the process, leading to faster resolution of disputes and greater clarity for affected businesses. The notification's reliance on Section 152 of the Customs Act, 1962, provides a solid legal foundation for these changes. The significance lies in its potential to improve the overall effectiveness of customs administration and reduce the burden on businesses involved in international trade.
Key Entities Referenced
NEW DELHI: Capital of India, place of publication.
Customs Act, 1962: Indian Legislation governing customs laws.
Revenue Intelligence: Refers to Directorate of Revenue Intelligence, an Indian intelligence agency.
Chennai: City in Tamil Nadu, location of customs and revenue intelligence offices.
Hyderabad: City in Telangana, location of customs and metro rail projects.
Telangana: State in India where Hyderabad is located.
Ms. LT Metro Rail Hyderabad Limited: Name of a noticee in the table, potentially involved in customs-related issues in Hyderabad.
Ms. Hyundai Rotem Company: Name of a noticee in the table, potentially involved in customs-related issues with offices in New Delhi and Bengaluru.
DLF TowerA, Jasola District Centre Near Apollo Hospital Mathura Road, New Delhi: Address of Hyundai Rotem Company.
Basheerbagh: Location in Hyderabad.
Air Cargo Complex, Bengaluru: A customs location.
Devanahalli: Location in Bengaluru.
Bangalore: City in Karnataka, location of Air cargo complex.
Ms. BEML Limited: Name of a noticee in the table, potentially involved in customs-related issues with offices in Bengaluru.
S.R. Nagar, Bengaluru: Location in Bengaluru.
Inland Container Depot Whitefield, Bengaluru: A customs location.
New Custom House, New Delhi: A customs location.
Meenambakkam, Chennai: Location in Chennai.
Ms. Sony India Pvt. Ltd.: Name of a noticee in the table, potentially involved in customs-related issues with offices in New Delhi.
Nhava Sheva: Location of Jawaharlal Nehru Custom House, Raigad.
Raigad: District in Maharashtra, location of Jawaharlal Nehru Custom House.
Jawaharlal Nehru Custom House: A customs location in Raigad, Maharashtra.
Gautam Budh Nagar: District in Uttar Pradesh, location of Greater Noida.
Greater Noida: City in Uttar Pradesh.
Kolkata: City in West Bengal.
Ms. Maruti Suzuki India Limited: Name of a noticee in the table, potentially involved in customs-related issues with offices in New Delhi.
Patparganj: Location in Delhi.
Vasant Kunj, Delhi: Location in Delhi.
Ms. Valeo India Private Limited: Name of a noticee in the table, potentially involved in customs-related issues with offices in Mumbai.
Andheri East, Mumbai: Location in Mumbai.
Rajiv Gandhi Salai OMR, Navalur, Chennai: Address in Chennai.
Ministry of Finance: Government of India Ministry.
Department of Revenue: Department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: Indian government agency responsible for indirect taxes.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17082021-229077
xxxGIDHxxx
CG-DL-E-17082021-229077
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3102] नई ददल्ली, मगं लिार, अगस्ट्त 17, 2021/श्रािण 26, 1943
No. 3102] NEW DELHI, TUESDAY, AUGUST 17, 2021/SRAVANA 26, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(रािस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 12 अगस्ट्त , 2021
स.ं 31/2021-सीमा िल्ु क (गै.टै./सीएए/राआजन)
का.आ. 3352 (अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962 का 52) की
धारा 152के अनुअ ेद (ए) के अंतगडत िारी अजधसूचना सं.60/2015-सीमा िल्ु क (गै.टै.) संख्या सा.िै.जन. 453(ई), ददनांक 04 िून
2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)में प्रकाजित एिं यथा अजधसूचना सं. 133/2015- सीमा िुल्क
(गै.टै.), संख्या सा.िै.जन.916(ई), ददनांक 30 निम्बर 2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)में
प्रकाजित के द्वारा संिोजधत, के अनुसरण में प्रधान महाजनदिे क, रािस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) में उल्लेजखत
कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोिनाथड उपयुडक्त ताजलका के स्ट्तंभ (2) में उल्लेजखत नोटटजसयों के संबंध में उपयुडक्त ताजलका
के स्ट्तंभ (4) में उल्लेजखत अजधकाटरयों को प्रदत्त िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतदद्वारा उपयुडक्त ताजलका के स्ट्तंभ (5) में
उल्लेजखत अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते हैं:-
4597 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटसी का नाम एि ंपता कारण बताओ नोटटस सख्ं या एि ं न्द्यायजनणयड न प्राजधकाटरयों जनयक्तु
ददनाकं के नाम न्द्यायजनणयड न
प्राजधकारी
(1) (2) (3) (4) (5)
1. मै. एल&टी मेरो रेल (हदै राबाद) फ़ा. सं. S.Misc.28/2021-Gr.-5B आयुक्त सीमािुल्क अपर महाजनदिे क
(सी आयात), (न्द्याय जनणडयनन),
जलजमटेड, ददनांक 23.04.2021
हदै राबाद मेरो एजिजनस्ट्रेटटि चेन्नई-II, कस्ट्टम हाउस, रािस्ट्ि आसूचना
जनदिे ालय,
जबलल्डंग, उप्पल मैन रोड, चेन्नई.
मुंबई
हदै राबाद,
तेलंगाना-500039
(ताजलका के क्रम सं.
और
1 स े9 के जलए)
मै. हडं े रोटेम कंपनी,
यूजनट सं. 706, 707 & 708
(7िा तल), डीएलएफ़ टािर-A,
िसोला जडजस्ट्रक्ट सेंटर (अपोलो
हॉजस्ट्पटल के जनकट-मथुरा रोड),
नई ददल्ली-110025
2. मै. एल&टी मेरो रेल (हदै राबाद) फ़ा. सं. DRI/CRU/VIII/26/Enq- प्रधान आयुक्त सीमािुल्क,
जलजमटेड, 1/Int-10/2019 ददनांक हदै राबाद कस्ट्टमस,
हदै राबाद मेरो एजिजनस्ट्रेटटि 07.05.2021 बिीरबाग,
जबलल्डंग, उप्पल मैन रोड,
हदै राबाद.
हदै राबाद,
(ओ आर सं. 106/2021-
तेलंगाना-500039
Adjn.Cus(PC))
और
3. ओ आर सं. 104/2021-Adjn Cus संयुक्त/अपर आयुक्त
मै. हडं े रोटेम कंपनी,
सीमािुल्क (एयर कागो
ADC ददनांक 03.06.2021
N-3, 3रा तल,
कॉम्प्लेक्स),
ररंग रोड,
िीएसटी भिन,
साउथ एक्सटैन्द्िन पाटड-I,
बिीरबाग,
नई ददल्ली-110049.
एल बी स्ट्टेजडयम रोड,
हदै राबाद.
4. फ़ा. सं. सहायक/ उप आयुक्त
ACC/ASST/MISC/349/2021- सीमािुल्क,
TSK-O/o Pr. Commr-Cus- एयर कागो कॉम्प्लेक्स,
APandACC-बेंगलुरु एयरपोटड एयर & कागो
ददनांक 23.06.2021. कॉम्प्लेक्स,
दिे नहल्ली,
बैंग्लोर.
5. मै. बीईएमएल जलजमटेड, GEN/ADJ/ADC/173/2021 संयुक्त/अपर आयुक्त
सीमािुल्क,
बीईएमएल सौधा, ददनांक 03.04.2021
एयर कागो कॉम्प्लेक्स,
23/1, 4था मेन,
एयरपोटड एयर & कागो
एस आर नगर, (एससीएन क्र. सं. 75/2020-21)
कॉम्प्लेक्स,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
बेंगलुरु-560027 दिे नहल्ली,
और बेंगलुरु.
6. मै. हडं े रोटेम कंपनी, सी. सं. VIII/48/147/2021 ICD संयुक्त/अपर आयुक्त
N-3, 3रा तल, सीमािुल्क,
SIIB ददनांक 06.04.2021
ररंग रोड, इनलैंड कंटेनर जडपो-
साउथ एक्सटैन्द्िन पाटड-I, व्हाइटफील्ड,
(एससीएन सं. 26/2021)
नई ददल्ली-110049. बेंगलुरु.
7. सी. सं. VIII/12/ACC- संयुक्त/अपर आयुक्त
सीमािुल्क (आयात),
आयात/Gr.5B/SCN/02/2021
एयर कागो कॉम्प्लेक्स,
ददनांक 09.04.2021
न्द्यू कस्ट्टम हाउस,
नई ददल्ली.
(एससीएन सं. 02/2021)
8. फ़ा. सं. S.Misc.23/2021-ग्रुप5B सहायक आयुक्त सीमािुल्क
(चेन्नई-VII), एयर कागो
(ACC) ददनांक 09.04.2021
कॉम्प्लेक्स,
न्द्यू कस्ट्टम हाउस,
मीनाम्बक्कम,
चेन्नई.
9. मै. बीईएमएल जलजमटेड, फ़ा. सं. S.Misc.29/2021-Gr.5B संयुक्त/अपर आयुक्त
सीमािुल्क
बीईएमएल सौधा, ददनांक 12.04.2021, ददनांक
(सी आयात), चेन्नई-II,
23/1, 4था मेन, 23.04.2021 के िुजिपत्र के साथ
कस्ट्टम हाउस,
एस आर नगर, पठनीय.
चेन्नई.
बेंगलुरु-560027
and
मै. हडं े रोटेम कंपनी,
यूजनट सं. 706, 707 & 708
(7िा तल), डीएलएफ़ टािर-A,
िसोला जडजस्ट्रक्ट सेंटर (अपोलो
हॉजस्ट्पटल के जनकट-मथुरा रोड),
नई ददल्ली-110025
10. मै. सोनी इंजडया प्रा. जल., फ़ा. सं. DRI/MZU/NS-I/Enq- अपर आयुक्त सीमािुल्क, प्रधान आयुक्त/
A-18, मोहन को-ओपरेटटि 65/2020 ददनांक 05.03.2021, ग्रुप 5A, चेन्नई-II, आयुक्त सीमािुल्क
(न्द्हािा िेिा-V),
इंडजस्ट्रयल इस्ट्टेट, ददनांक 23.06.2021 के िुजिपत्र के कस्ट्टम हाउस,
ििाहरलाल नेहरू
मथुरा रोड, साथ पठनीय चेन्नई.
कस्ट्टम हाउस,
नई ददल्ली-110044 अपर आयुक्त सीमािुल्क,
रायगढ़.
ग्रुप 5A, न्द्हािा िेिा-V,
ििाहरलाल नेहरू कस्ट्टम
हाउस,
रायगढ़.
अपर आयुक्त सीमािुल्क,
नोएडा कोंकोर कॉम्प्लेक्स
कंटेनर जडपो, ग्रेटर नोएडा,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
गौतम बुध नगर
उप आयुक्त सीमािुल्क
(ग्रुप 5A), कस्ट्टम हाउस,
कोलकाता.
11. मै. मारुजत सुज़ुकी इंजडया सी. सं. आयुक्त सीमािुल्क, अपर महाजनदिे क
जलजमटेड, (न्द्याय जनणडयनन),
VIII/6/ICD/PPG/SIIB/MARUTI इनलैंड कंटेनर जडपो-
प्लॉट सं. 1, नेल्सन मंडेला रोड, SUZUKI/14/2021 ददनांक पटपरगंि एिं आँय रािस्ट्ि आसूचना
जनदिे ालय,
िसंत कुंि, आईसीडीस,
26.03.2021.
ददल्ली
नई ददल्ली-110070. गािीपुर,
ददल्ली.
(ताजलका के क्रम सं.
12. सी. सं. VIII/12/ACC-आयात/Gr- उप आयुक्त सीमािुल्क
11 से 14 के जलए)
(ग्रुप VA),
VA/Audit/SCN/MSIL/40/2021
एयर कागो कॉम्प्लेक्स
ददनांक 18.06.2021.
(आयात),
न्द्यू कस्ट्टम हाउस,
(एससीएन सं.
नई ददल्ली.
21/R.K./DC/2021/ACC-इम्पोटड)
13. मै. िालेओ इंजडया प्राइिेट फ़ा. सं. S/3-Misc.-20/2021- आयुक्त सीमािुल्क (III)
जलजमटेड,
22/Gr. 5A/ACC(I) ददनांक (आयात),
सी डी येस आईटी पाकडस,
19.05.2021. एयर कागो कॉम्प्लेक्स,
ब्लॉक 1, सं. 63,
सहर, अंधेरी (पूिड),
रािीि गांधी सलाई
(एससीएन सं. 30/2020-21) मुंबई.
(ओएमआर), निालूर,
14. फ़ा. सं. S/26-Misc-127/2021- आयुक्त सीमािुल्क
चेन्नई-600130.
(न्द्हािा िेिा-V),
22/Gr.VA JNCH
ििाहरलाल नेहरू कस्ट्टम
DRI/LZU/CI-26/Int-06/2019
हाउस,
ददनांक 18.06.2021
रायगढ़.
(एससीएन सं. 201/2021-
22/Gr.VA/CAC/JNCH)
[फा. सं. DRI/HQ-CI/50D/CAA-14/2021]
भारती िमा,ड संयुक्त जनदिे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 12th August, 2021
No. 31/2021-Customs (N.T./CAA/DRI)
S.O. 3352(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R.
453(E), dated 4th June 2015 in Gazette of India, Extra-ordinary, Part-II, section 3, sub-section (i), and as amended by
notification No. 133/2015-Customs (N.T.), published vide number G.S.R. 916(E) dated 30th November 2015 in
Gazette of India, Extra-ordinary, Part-II, section 3, sub-section (i), issued by the Government of India, Ministry of
Finance, Department of Revenue, under clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Principal[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
Director General, Revenue Intelligence, hereby appoints officers mentioned in column (5) of the Table below to act as
a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers
mentioned in column (4) of the said Table in respect of noticees mentioned in column (2) of the said Table for the
purpose of adjudication of show cause notices mentioned in column (3) of the said Table, namely:-
TABLE
S. Name of Noticee (s) Show Cause Notice Number Name of Adjudicating Common
No. and Address and Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. M/s. L&T Metro F. No. S.Misc.28/2021-Gr.-5B Commissioner of Customs Additional
Rail (Hyderabad) dated 23.04.2021 Director General
(Sea Import), Chennai-II,
Limited, (Adjudication),
Custom House,
Hyderabad Metro Directorate of
Administrative Chennai. Revenue
Building, Uppal Intelligence,
Main Road,
Mumbai
Hyderabad,
Telangana-500039
(For Sl. No. 1 to 9
and
of the Table)
M/s. Hyundai Rotem
Company,
Unit No. 706, 707 &
708 (7th Floor), DLF
Tower-A, Jasola
District Centre (Near
Apollo Hospital-
Mathura Road),
New Delhi-110025
2. M/s. L&T Metro F. No. DRI/CRU/VIII/26/Enq- Principal Commissioner of
Rail (Hyderabad) 1/Int-10/2019 dated 07.05.2021 Customs,
Limited,
Hyderabad Customs,
Hyderabad Metro
(O.R. No. 106/2021- Basheerbagh,
Administrative
Adjn.Cus(PC))
Building, Uppal Hyderabad.
Main Road,
3. O. R. No. 104/2021-Adjn Cus Joint/Additional Commissioner
Hyderabad,
ADC dated 03.06.2021 of Customs (Air Cargo
Telangana-500039 Complex),
and GST Bhavan,Basheerbagh,
M/s. Hyundai Rotem L. B. Stadium Road,
Company,
Hyderabad.
N-3, 3rd Floor,
4. F. No. Assistant/ Deputy
Ring Road, ACC/ASST/MISC/349/2021- Commissioner of Customs,
TSK-O/o Pr. Commr-Cus-
South Extension Air Cargo Complex,
APandACC-Bengaluru
Part-I,
Airport Air & Cargo Complex,
dated 23.06.2021.
New Delhi-110049.
Devanahalli,
Bangalore.
5. M/s. BEML Limited, GEN/ADJ/ADC/173/2021 Joint/Additional Commissioner
dated 03.04.2021 of Customs,
BEML Soudha,
Air Cargo Complex,6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
23/1, 4th Main, (SCN Sl. No. 75/2020-21) Airport Air & Cargo Complex,
S.R. Nagar, Devanahalli,
Bengaluru-560027 Bengaluru.
6. and C. No. VIII/48/147/2021 ICD Joint/Additional Commissioner
SIIB dated 06.04.2021 of Customs,
M/s. Hyundai Rotem
Company, Inland Container Depot-
Whitefield,
N-3, 3rd Floor, (SCN No. 26/2021)
Bengaluru.
Ring Road,
7. C. No. VIII/12/ACC- Joint/Additional Commissioner
South Extension
Import/Gr.5B/SCN/02/2021 of Customs (Import),
Part-I,
dated 09.04.2021
Air Cargo Complex,
New Delhi-110049.
New Custom House,
(SCN No. 02/2021)
New Delhi.
8. F. No. S.Misc.23/2021- Assistant Commissioner of
Group5B (ACC) dated Customs (Chennai-VII),
09.04.2021
Air Cargo Complex,
New Custom House,
Meenambakkam,
Chennai.
9. M/s. BEML Limited, F. No. S.Misc.29/2021-Gr.5B Joint/Additional Commissioner
dated 12.04.2021 read with of Customs (Sea Import),
BEML Soudha,
corrigendum dated 23.04.2021.
Chennai-II, Custom House,
23/1, 4th Main,
Chennai.
S.R. Nagar,
Bengaluru-560027
and
M/s. Hyundai Rotem
Company,
Unit No. 706, 707 &
708 (7th Floor), DLF
Tower-A, Jasola
District Centre (Near
Apollo Hospital-
Mathura Road),
New Delhi-110025
10. M/s. Sony India Pvt. F. No. DRI/MZU/NS-I/Enq- Additional Commissioner of Principal
Ltd., 65/2020 dated 05.03.2021 read Customs, Group 5A, Commissioner/
with corrigendum dated Commissioner of
A-18, Mohan Co- Chennai-II, Custom House,
23.06.2021 Customs (Nhava
Operative Industrial
Chennai. Sheva-V),
Estate,
Additional Commissioner of Jawaharlal Nehru
Mathura Road,
Customs, Group 5A, Custom House,
New Delhi-110044
Nhava Sheva-V, Raigad.
Jawaharlal Nehru Custom
House,
Raigad.
Additional Commissioner of[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7
Customs,
NOIDA Concor Complex
Container Depot,
Greater Noida,
Gautam Budh Nagar
Deputy Commissioner of
Customs (Group 5A), Custom
House,
Kolkata.
11. M/s. Maruti Suzuki C. No. Commissioner of Customs, Additional
India Limited, VIII/6/ICD/PPG/SIIB/MARUTI Director General
Inland Container Depot-
SUZUKI/14/2021 dated (Adjudication),
Plot No. 1, Nelson Patparganj & other ICDs,
26.03.2021.
Mandela Road, Directorate of
Ghazipur,
Revenue
Vasant Kunj,
Delhi. Intelligence,
New Delhi-110070.
12. C. No. VIII/12/ACC-Import/Gr- Deputy Commissioner of Delhi
VA/Audit/SCN/MSIL/40/2021 Customs (Group VA),
dated 18.06.2021.
Air Cargo Complex (Import),
(For Sl. No. 11 to
New Custom House, 14 of the Table)
(SCN No.
New Delhi.
21/R.K./DC/2021/ACC-Import)
13. M/s. Valeo India F. No. S/3-Misc.-20/2021- Commissioner of Customs (III)
Private Limited, 22/Gr. 5A/ACC(I) dated (Import),
19.05.2021.
CEE DEE YES IT Air Cargo Complex,
Parks,
Sahar, Andheri (East),
Block 1, No. 63, (SCN No. 30/2020-21)
Mumbai.
Rajiv Gandhi Salai
14. F. No. S/26-Misc-127/2021- Commissioner of Customs
(OMR), Navalur,
22/Gr.VA JNCH (Nhava Sheva-V),
Chennai-600130.
DRI/LZU/CI-26/Int-06/2019 Jawaharlal Nehru Custom
dated 18.06.2021 House,
Raigad.
(SCN No. 201/2021-
22/Gr.VA/CAC/JNCH)
[F. No. DRI/HQ-CI/50D/CAA-14/2021]
BHARTI SHARMA, Jt. Director
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