## Report on Customs Adjudication Authority Appointments
**1. Executive Summary:**
This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appointing common adjudicating authorities under Section 152 of the Customs Act, 1962. The notification aims to streamline the adjudication process for specific show cause notices issued to identified parties by assigning a single adjudicating authority for multiple notices and parties. This is an *amendment* to existing Customs procedures. The key finding is that this notification centralizes and potentially expedites the adjudication of customs-related cases for the named entities.
**2. Introduction:**
This report provides an overview and analysis of Notification No. 22022/Customs (N.T.) (S.O. 986(E)), dated March 3, 2022, concerning the appointment of common adjudicating authorities within the Customs framework. The analysis is based solely on the content of the provided text.
**3. Policy Overview:**
* This notification *amends* existing customs procedures by appointing adjudicating authorities as per notification No. 60/2015-Customs (N.T.) and as amended by notification No. 133/2015-Customs (N.T.).
* **Core Objective:** The primary objective, as inferred from the text, is to designate common adjudicating authorities to handle specific show cause notices issued to certain entities, thereby ensuring efficient and consistent adjudication processes.
**4. Background and Rationale:**
This appears to be an *amendment* intended to improve the efficiency of the adjudication process. The rationale for this amendment is likely to consolidate similar cases under a single authority to promote consistency, reduce redundancy, and potentially expedite resolution. The notification specifically addresses certain entities and their related show cause notices, suggesting a targeted approach to improve adjudication efficiency in these particular cases.
**5. Key Provisions / Changes:**
This is an *amendment*, and the following details its impact:
* **What is being changed:** The notification changes the *adjudication process* for specific show cause notices by designating specific officers as the "Common Adjudicating Authority."
* **New Rule/Provision:** The *new* rule is that the officers named in column 5 of the Table are *appointed* to exercise the powers and discharge the duties conferred or imposed on the officers mentioned in column 4. This means these officers will act as the *sole* authority for the listed cases.
* **Effect of the Change:** This change centralizes the adjudication process. Instead of cases potentially being handled by multiple authorities, a single "Common Adjudicating Authority" now has jurisdiction. This could lead to more consistent rulings and potentially faster resolution of these specific show cause notices.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders directly affected by this notification are:
* **Sh. Bipin Kumar Singh, Sh. Parvez Sopariwala, and Sh. Bharat Bhushan Singh:** These individuals are subject to show cause notice F. No. DRIMZU CInt 1012019.
* **Ms. GSPL Seamless Pipes Private Limited (formerly known as Ms. Kaviish Focus Pipes Pvt. Ltd.) and Sh. Kaushal Bhagat:** This entity and individual are subject to show cause notices F. No. VIII/10-14/Commr/OA/2021-22 and F. No. S/26-Misc-111/2021-22 EPSMMC EPCG Mon. Cell, JNCH.
* **Officers mentioned in Column 4 of the Table:** These are the officers whose authority is being transferred to the "Common Adjudicating Authority."
* **Joint/Additional Commissioners of Customs:** These are the officers being appointed as the "Common Adjudicating Authority."
**7. Implementation Aspects (Inferred):**
* **Responsible Agencies/Bodies:** The Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), and the Directorate of Revenue Intelligence (DRI) are responsible for implementing this notification. The Principal Director General, Revenue Intelligence, makes the appointments.
* **Timelines/Procedures:** The notification itself does not specify explicit timelines or procedures beyond the effective date of the notification (March 3, 2022). The designated "Common Adjudicating Authority" will now follow existing customs adjudication procedures to process the cases under their purview.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of *these specific changes* introduced by the amendment text is:
* **Streamlined Adjudication:** By assigning a single adjudicating authority, the process should become more efficient and coordinated for the listed entities.
* **Consistent Rulings:** Centralized adjudication reduces the risk of inconsistent decisions across different authorities.
* **Expedited Resolution:** The consolidation of cases under a single authority may lead to faster resolution of the show cause notices.
**9. Conclusion:**
Notification No. 22022/Customs (N.T.) (S.O. 986(E)) is a targeted amendment aimed at streamlining the adjudication process for specific customs cases. By appointing common adjudicating authorities, the notification is expected to improve efficiency, ensure consistent rulings, and potentially expedite the resolution of show cause notices issued to the identified parties. This change is significant for the named entities as it centralizes the handling of their cases under a single authority.
Key Entities Referenced
Directorate of Revenue Intelligence: An Indian government organization under the Ministry of Finance, Department of Revenue.
Central Board of Indirect Taxes and Customs: An Indian government organization under the Ministry of Finance, Department of Revenue.
Customs Act, 1962: Indian legislation related to customs duties and regulations.
Bipin Kumar Singh: Individual who is the subject of a show cause notice.
Parvez Sopariwala: Individual who is the subject of a show cause notice.
Bharat Bhushan Singh: Individual who is the subject of a show cause notice.
GSPL Seamless Pipes Private Limited: Company (formerly known as Ms. Kaviish Focus Pipes Pvt. Ltd.) that is the subject of a show cause notice.
Kaushal Bhagat: Director of Ms. GSPL Seamless Pipes Private Limited, subject of a show cause notice.
Kaushal Pramod Chandra Bhagat: Director of Ms. GSPL Seamless Pipes Private Limited, subject of a show cause notice.
Mumbai: City in Maharashtra, India. Location of Custom Houses.
Ahmedabad, Gujarat: City in Gujarat, India. Location of the Custom House.
Surat, Gujarat: City in Gujarat, India. Location of the company GSPL Seamless Pipes Private Limited
Nhava Sheva, Raigad: Location of Jawaharlal Nehru Custom House in Raigad, Maharashtra, India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E0x4xx0 32022-233907
CG-DL-E-04032022-233907
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 956] नई ददल्ली, िुक्रिार, माच ड4, 2022/ फाल्ग नु 13, 1943
No. 956] NEW DELHI, FRIDAY, MARCH 4, 2022/PHALGUNA 13, 1943
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोड)ड
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल्ली, 3 माच,ड 2022
स.ं 2/2022-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 986(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1662 (1662
का 52) की धारा 152के अनअु ेद (ए) के अंतगडत िारी अजधसूचना सं.60/2015-सीमा िुल्क (ग.ै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 महाजनदेिक, रािस्ट्ि
आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोिनाथड उपयक्तुड
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 ु एतदद्व् ारा उपयक्तुड ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों को समान
न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते ह:ैं -
1503 GI/2022 (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 न्द्यायजनणयड न प्राजधकाटरयों जनयक्तु न्द्यायजनणयड न
एि ंददनाकं के नाम प्राजधकारी
(1) (2) (3) (4) (5)
1. श्री जबजपन कुमार ससह, फ़ा. सं. DRI/MZU/C/Int- संयुक्त/अपर आयक्तु संयुक्त/अपर आयक्तु
101/2019 सीमािुल्क (जनिारक), सीमािुल्क (जनिारक),
नाजििादी, के पी जबसल्डग,
आर एिं आई जडजििन, आर एिं आई जडजििन,
दसू रा तल, ददनांक 06.12.2019.
न्द्यू कस्ट्टम हाउस, न्द्यू कस्ट्टम हाउस,
जचरा बाज़ार,
बललाड डइस्ट्टेट, बललाड डइस्ट्टेट,
मुंबई-400002,
मुंबई. मुंबई.
संयुक्त/अपर आयक्तु
श्री परिेज़ सोपारीिाला,
सीमािुल्क,
1202, ज़ाम ज़ाम टािर,
न्द्यू कस्ट्टम हाउस,
बेलिडे रोड,
नई ददल्ली.
िीएसटी भिन के जनकट,
मिगााँि,
मुंबई-400011,
और
श्री भारत भषू ण ससह,
10312, डबल स्ट्टोरी,
मोजतया खान, पहाड़गंि,
नई ददल्ली-110055.
2. मै. िीएसपीएल सीमलेस फ़ा. सं. VIII/10- आयुक्त सीमािुल्क, प्रधान आयुक्त / आयुक्त
पाइपस प्राइिेट जलजमटेड 14/Commr/O&A/2021- सीमािुल्क,
कस्ट्टम हाउस,
22 ददनांक 16.09.2021.
(पूिड मे म.ै किीि फोकस कस्ट्टम हाउस,
ऑल इंजडया रेजडयो के
पाइपस प्रा. सल. के नाम से
जनकट, ऑल इंजडया रेजडयो के
िाना िाता था),
जनकट,
निरंगपरू ा,
सिे स.ं 389,
निरंगपरू ा,
अहमदाबाद.
ओरमा, तालुका-ओल्पड,
अहमदाबाद.
सूरत,
गुिरात-394540
(ताजलका के क्रम स.ं 2
स े 3 के जलए)
और
श्री कौिल भगत,
जनदेिक,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
मै. िीएसपीएल सीमलेस
पाइपस प्राइिेट जलजमटेड
(पूिड मे म.ै किीि फोकस
पाइपस प्रा. सल. के नाम से
िाना िाता था),
सिे स.ं 389,
ओरमा, तालुका-ओल्पड,
सरू त,
गुिरात-394540.
3. मै. िीएसपीएल सीमलेस फ़ा. सं. S/26-Misc- संयुक्त आयक्तु सीमािुल्क,
पाइपस प्राइिेट जलजमटेड 111/2021-22 ईपीसीिी मोन. सेल,
EPSMMC JNCH
(पूिड मे म.ै किीि फोकस न्द्हिा िेिा-II,
ददनांक 13.09.2021
पाइपस प्रा. सल. के नाम से
ििाहरलाल नेहरू कस्ट्टम
िाना िाता था),
हाउस,
सिे स.ं 389, ओरमा,
रायगढ़.
तालुका-ओल्पड, सूरत,
गुिरात-394540
और
श्री कौिल प्रमोद चन्द्र
भगत,
जनदेिक,
मै. िीएसपीएल सीमलेस
पाइपस प्राइिेट जलजमटेड
(पूिड मे म.ै किीि फोकस
पाइपस प्रा. सल. के नाम से
िाना िाता था),
सिे स.ं 389,
ओरमा, तालुका-ओल्पड,
सूरत,
गुिरात-394540.
[फा. सं. DRI/HQ-CI/50D/CAA-1/2022]
भारती िमा,ड संयुक्त जनदेिक4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence )
NOTIFICATION
New Delhi, the 3rd March, 2022
No. 2/2022-Customs (N.T./CAA/DRI)
S.O. 986(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
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 Name of Adjudicating Common
No. and Address Number and Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. Sh. Bipin Kumar Singh, F. No. DRI/MZU/ C/Int- Joint/Additional Commissioner Joint/Additional
Naviwadi, K. P. 101/2019 dated of Customs (Preventive), Commissioner of
Building, 06.12.2019. R&I Division, Customs
(Preventive),
Second Floor, New Custom House,
R&I Division,
Chira Bazaar, Ballard Estate,
New Custom
Mumbai-400002, Mumbai.
House,
Joint/Additional Commissioner
Ballard Estate,
Sh. Parvez Sopariwala, of Customs,
Mumbai.
1202, Zam Zam Tower, New Custom House,
Belverde Road, New Delhi.
Near GST Bhawan,
Mazgaon,
Mumbai-400011,
and
Sh. Bharat Bhushan
Singh,
10312, Double Storey,
Motia Khan,
Paharganj,
New Delhi-110055.
2. M/s. GSPL Seamless F. No. VIII/10- Commissioner of Customs, Principal
Pipes Private Limited 14/Commr/O&A/2021- Custom House, Commissioner/
(formerly known as M/s. 22 dated 16.09.2021. Near All India Radio, Commissioner of[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
Kaviish Focus Pipes Pvt. Navrangpura, Customs,
Ltd.), Ahmedabad. Custom House,
Survey No. 389, Near All India
Orma, Taluka-Olpad, Radio,
Surat, Navrangpura,
Gujarat-394540 Ahmedabad.
and
Sh. Kaushal Bhagat, (For Sl. No. 2 to 3
Director, of the Table)
M/s. GSPL Seamless
Pipes Private Limited
(formerly known as M/s.
Kaviish Focus Pipes Pvt.
Ltd.),
Survey No. 389,
Orma, Taluka-Olpad,
Surat,
Gujarat-394540.
3. M/s. GSPL Seamless F. No. S/26-Misc- Joint Commissioner of Customs,
Pipes Private Limited 111/2021-22 EPSMMC EPCG Mon. Cell,
(formerly known as M/s. JNCH dated 13.09.2021 Nhava Sheva-II,
Kaviish Focus Pipes Pvt. Jawaharlal Nehru Custom
Ltd.), House,
Survey No. 389, Raigad.
Orma, Taluka-Olpad,
Surat,
Gujarat-394540
and
Sh. Kaushal Pramod
Chandra Bhagat,
Director,
M/s. GSPL Seamless
Pipes Private Limited
(formerly known as M/s.
Kaviish Focus Pipes Pvt.
Ltd.),
Survey No. 389,
Orma, Taluka-Olpad,
Surat,
Gujarat-394540.
[F. No. DRI/HQ-CI/50D/CAA-1/2022]
BHARTI SHARMA, Jt. DIRECTOR
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.