Okay, I'm ready to analyze the provided policy text and generate the report. Based on the content, it appears to be a notification regarding the appointment of common adjudicating authorities under the Customs Act, making it an amendment/update to existing procedures rather than a completely new policy.
Here's the report:
**Report on Notification No. 34/2021-Customs (N.T.) regarding Appointment of Common Adjudicating Authority**
**1. Executive Summary:**
This report analyzes Notification No. 34/2021-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on September 20, 2021. The notification appoints officers to act as common adjudicating authorities for specific show cause notices related to customs matters. This aims to streamline the adjudication process by centralizing authority for related cases. The key finding is the establishment of a table assigning adjudicating authority based on specific show cause notice numbers and noticees.
**2. Introduction:**
The purpose of this report is to provide information and analysis regarding Notification No. 34/2021-Customs (N.T.), based solely on the provided text of the notification itself. This report outlines the notification's objective, key changes introduced, affected stakeholders, inferred implementation aspects, and likely intended outcomes.
**3. Policy Overview:**
* This notification amends existing procedures established under Notification No. 60/2015-Customs (N.T.) and further amended by Notification No. 133/2015-Customs (N.T.)
* The core objective, as inferred from the text, is to appoint common adjudicating authorities for specific customs-related show cause notices, potentially to improve efficiency and consistency in adjudication.
**4. Background and Rationale:**
The notification serves to address the need for a centralized authority to adjudicate specific show cause notices. The underlying reason for appointing common adjudicating authorities likely involves streamlining the process when multiple notices relate to the same individuals/entities or similar issues. This could be driven by a desire for consistency in rulings or a need to optimize resource allocation within the Department of Revenue.
**5. Key Provisions / Changes:**
This notification specifically focuses on changes to the adjudicating process:
* **What is being changed:** The notification amends the existing framework for adjudicating authority to allow for *common* adjudicating authority. This is in contrast to situations where each case might have been handled by a separate authority.
* **What the *new* rule/provision *is*:** The key provision is the TABLE provided in the notification. This table explicitly assigns a "Common Adjudicating Authority" (listed in column 5) to specific "Show Cause Notice(s)" (column 3) involving particular "Noticee(s)" (column 2), and the original adjudicating authority in column 4. For example, Ms. Visakha F. No. S22102021SIIB is now under the authority of the Principal Commissioner of Customs, Custom House, Visakhapatnam (column 5), even though the original authority was the Commissioner of Customs, Custom House, Visakhapatnam.
* **The *difference* or *effect* of this specific change:** This table centralizes the adjudication powers, meaning the designated "Common Adjudicating Authority" will now be responsible for ruling on the show cause notices listed against them, regardless of the prior authority. This concentrates decision-making and potentially aims for more consistent outcomes across related cases.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders include:
* **Noticees:** The individuals and entities named in column 2 of the table (e.g., Ms. Visakha Container Terminals Pvt. Ltd., Ms. Paradip International Cargo Terminal Pvt. Ltd., Ms. Mudrika Ceramics I Ltd, Ms. Gold Plus Glass Industry Limited). These are the parties directly affected by the show cause notices.
* **Customs Officials:** Specifically, the Principal Commissioners and Commissioners of Customs named in column 5, who are being appointed as the common adjudicating authorities. Also, original authorities in column 4.
* **Directorate of Revenue Intelligence (DRI):** As the entity that issued some of the show cause notices.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies mentioned:** The Central Board of Indirect Taxes and Customs (CBIC), the Directorate of Revenue Intelligence (DRI), and the Customs offices headed by the Principal Commissioners and Commissioners mentioned in the table.
* **Timelines or procedures specified *in the text*?:** The notification itself doesn't specify timelines or detailed procedures. The date of effect is implied to be from the date of the notification (September 20, 2021). Further procedures would likely be governed by the Customs Act, 1962, and related regulations.
* The amendment primarily impacts the routing of the adjudication process, shifting authority to the "Common Adjudicating Authority" for the listed cases from the date of notification.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to:
* **Streamline the adjudication process:** By consolidating authority, the process may become more efficient.
* **Ensure consistency in rulings:** Having a single authority handle related cases may lead to more uniform application of customs regulations.
* **Potentially expedite resolution:** Centralized authority could lead to faster processing and resolution of the show cause notices.
**9. Conclusion:**
Notification No. 34/2021-Customs (N.T.) is a targeted amendment to the customs adjudication process. It focuses on improving efficiency and consistency by appointing common adjudicating authorities for specific show cause notices. The notification's significance lies in its potential to optimize the resolution of customs-related disputes and ensure fair and uniform application of regulations. While the specific long-term impact will need to be evaluated, the immediate effect is a change in the responsible authority for the listed cases.
Key Entities Referenced
NEW DELHI: Place of Publication of the Gazette of India
Gazette of India: Official government gazette where notifications are published
Ministry of Finance: The ministry responsible for financial matters of the Government of India
Department of Revenue: Department within the Ministry of Finance, Government of India
Central Board of Indirect Taxes and Customs: Government agency responsible for indirect taxes and customs
Directorate of Revenue Intelligence: Intelligence and enforcement agency under the Central Board of Indirect Taxes and Customs
Customs Act, 1962: Indian law governing customs duties and regulations
Principal Director General, Revenue Intelligence: Designated authority responsible for appointing adjudicating officers
Ms. Visakha: Noticee in Show Cause Notice F. No. S22102021SIIB
Container Customs, Visakhapatnam, Andhra Pradesh: Location related to adjudication of show cause notice for Ms. Visakha
Ms. Paradip International Cargo Terminal Pvt. Ltd.: Noticee in Show Cause Notice F. No. VIII1007SCNPICTCUSPBBSR2021
Paradip Port, Odisha: Location related to adjudication of show cause notice for Ms. Paradip International Cargo Terminal Pvt. Ltd.
Ms. Mudrika Ceramics I Ltd.: Noticee in Show Cause Notices F. No. VIII1003Pr. Commr.OA2021 and S26Misc.488202122Gr.I IA
Ahmedabad, Gujarat: Location related to adjudication of show cause notice for Ms. Mudrika Ceramics I Ltd.
Vadodara, Gujarat: District related to adjudication of show cause notice for Ms. Mudrika Ceramics I Ltd.
Nhava ShevaI: Location related to adjudication of show cause notice for Ms. Mudrika Ceramics I Ltd.
Raigad: District in Maharashtra, location related to adjudication of show cause notice for Ms. Mudrika Ceramics I Ltd.
Ms. Gold Plus Glass Industry Limited: Noticee in Show Cause Notice F. No. DRIAZU GI02Enq05Int012020
Nhava ShevaII: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
Rohini, Delhi: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
New Delhi ICDLoni: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
Noida: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
ICDPatparganj, Delhi: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
VillageTithola, Paragana Manglaur, TehsilRoorkee, Uttarakhand: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
ICDTughlakabad, New Delhi: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
Mumbai, Maharashtra: Location related to adjudication of show cause notice for Ms. Gold Plus Glass Industry Limited
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-22092021-229865
xxxGIDHxxx
CG-DL-E-22092021-229865
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.ं 3593] नई ददल्ली, बधु िार, जसतम् बर 22, 2021/भार 31, 1943
No. 3593] NEW DELHI, WEDNESDAY, SEPTEMBER 22, 2021/BHADRA 31, 1943
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल्ली, 20 जसतम्ब र, 2021
स.ं 34/2021-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 3917 (अ).— भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962
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 ु एतदद्वारा उपयक्तुड ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों को समान
न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते ह:ैं -
5352 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 न्द्यायजनणयड न प्राजधकाटरयों के नाम जनयक्तु न्द्यायजनणयड न
एिं ददनाकं प्राजधकारी
(1) (2) (3) (4) (5)
1. मै. जिसाखा कंटेनर टर्मडनल फ़ा. सं. S22/10/2021- प्रधान आयुक्त सीमािुल्क, प्रधान आयुक्त/ आयुक्त
प्रा. जल., सीमािुल्क,
SIIB ददनांक कस्ट्टम हाउस, पोटड एटरया,
टाउन हाल के सामने, कस्ट्टम हाउस,
28.06.2021. जिसाखापटनम.
दिशिंग हाबोर के जनकट, पोटड एटरया,
बीच रोड, जिसाखापटनम
(एससीएन सं. 04/2021)
जिसाखापटनम-530001.
2. मै. पारादीप इंटरनेिनल फ़ा. सं. प्रधान आयुक्त/ आयुक्त सीमािुल्क (ताजलका के क्रम सं. 1
कागो टर्मडनल प्रा. जल., VIII(10)07/SCN/PICT/ और 2 के जलए)
(जनिारक),
साउथ ऑयल के सामने, CUS(P)/BBSR/2021
िीएसटी भिन, रािस्ट्ि जिहार,
गेट सं. 5 के पास, ददनांक 27.07.2021. भूबनेश्वर
पारादीप पोटड,
ओजडिा-754142
3. मै. मुदरका जसरैजमक्स (I) फ़ा. सं.VIII/10-03/Pr. प्रधान आयुक्त सीमािुल्क, प्रधान आयुक्त
सीमािुल्क,
जल., Commr./O&A/2021- कस्ट्टम हाउस,
कस्ट्टम हाउस,
461, िीआईडीसी, 22-DRI ददनांक ऑल इंजडया रेजडयो के जनकट,
ऑल इंजडया रेजडयो के
पीओआर NH-8, 15.06.2021. अहमदाबाद.
जनकट,
जडजस्ट्रक्ट-िड़ोदरा,
अहमदाबाद.
गुिरात-391243
और 10 अन्द्य.
(ताजलका के क्रम सं. 3
4. मै. मुदरका जसरैजमक्स (I) फ़ा. सं.S/26-Misc.488/ सहायक/उप आयुक्त सीमािुल्क (ग्रुप
और 4 के जलए)
जल., 2021-22/Gr.I& IA I एिं IA), न्द्हािा िेिा-I,
461, िीआईडीसी, ददनांक 30.06.2021. ििाहरलाल नेहरू कस्ट्टम हाउस,
पीओआर NH-8, रायगढ़.
जडजस्ट्रक्ट-िड़ोदरा, (एससीएन सं. 236/2021-
गुिरात-391243 22 Gr. I&IA
और 2 अन्द्य.
5. मै. गोल्ड प्लस ग्लास इंडस्ट्री फ़ा. सं.DRI/AZU/GI-02/ संयुक्त/अपर आयुक्त सीमािुल्क अपर महाजनदिे क
जलजमटेड, (न्द्हािा िेिा-II), (न्द्याय जनणडयनन),
Enq-05/Int-01/2020
पंिीकृत कायाडलय: ििाहरलाल नेहरू कस्ट्टम हाउस, रािस्ट्ि आसूचना
ददनांक 17.07.2021
जनदिे ालय,
4था तल, ककंगस मॉल, रायगढ़.
ददल्ली.
सैक्टर-10, रोजहणी, प्रधान आयुक्त/ आयुक्त सीमािुल्क,
नई ददल्ली-110085 आईसीडी-लोनी,
और कोंकोर कॉम्प्लेक्स,
फ़ैक्टरी पटरसर:
नोएडा.
गोल्ड प्लस इंड. इस्ट्टेट,
प्रधान आयुक्त/ आयुक्त सीमािुल्क,
जिल्लेि-जतठोला,
आईसीडी-पटपरगंि,
परगना मंगलौर,
ददल्ली.
तहसील-रुड़की,
प्रधान आयुक्त/ आयुक्त सीमािुल्क[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
उत्तराखंड (आयात),
आईसीडी-तुगलाकबाद,
और 2 अन्द्य.
नई ददल्ली.
सहायक/ उप आयुक्त सीमािुल्क,
एयर कागो कॉम्प्लेक्स,
न्द्यू कस्ट्टम हाउस,
नई ददल्ली.
प्रधान आयुक्त/ आयुक्त सीमािुल्क
(आयात-I),
न्द्यू कस्ट्टम हाउस, बललाडड इस्ट्टेट,
मुंबई.
[िा. सं.DRI/HQ-CI/50D/CAA-15/2021]
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 20th September, 2021
No. 34/2021-Customs (N.T./CAA/DRI)
S.O. 3917 (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 Show Cause Notice Number and Date Name of Adjudicating Common
No. Noticee (s) and Authorities Adjudicating
Address Authority
(1) (2) (3) (4) (5)
1. M/s. Visakha F. No. S22/10/2021-SIIB dated 28.06.2021. Principal Commissioner of Principal
Container Customs, Commissioner/
Terminal Pvt. (SCN No. 04/2021) Custom House, Commissioner
Ltd., Port Area, of Customs,
Opp. Town Visakhapatnam. Custom House,
Hall, Port Area,
Near Fishing Visakhapatnam
Harbour,
Beach Road, (For Sl. No. 1
Visakhapatnam- and 2 of the
530001. Table)
2. M/s. Paradip F. No. Principal Commissioner/
International VIII(10)07/SCN/PICT/CUS(P)/BBSR/2021 Commissioner of Customs
Cargo Terminal dated 27.07.2021. (Preventive),
Pvt. Ltd., GST Bhavan,
Opposite of Rajasva Vihar,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
South Oil Jetty, Bhubaneshwar.
Near Gate No.
5,
Paradip Port,
Odisha-754142
3. M/s. Mudrika F. No. VIII/10-03/Pr. Commr./O&A/2021- Principal Commissioner of Principal
Ceramics (I) 22-DRI dated 15.06.2021. Customs, Commissioner/
Ltd., Custom House, Commissioner
461, GIDC, Near All India Radio, of Customs,
POR NH-8, Ahmedabad. Customs
Dist.-Vadodara, House,
Gujarat-391243 Near All India
and 10 others. Radio,
4. M/s. Mudrika F. No. S/26-Misc.488/2021-22/Gr.I& IA Assistant/Deputy Ahmedabad.
Ceramics (I) dated 30.06.2021. Commissioner of Customs
Ltd., (Gr. I & IA), (For Sl. No. 3
461, GIDC, (SCN No. 236/2021-22 Gr. I&IA Nhava Sheva-I, and 4 of the
POR NH-8, Jawaharlal Nehru Custom Table)
Dist.-Vadodara, House,
Gujarat-391243 Raigad.
and 2 others.
5. M/s. Gold Plus F. No. DRI/AZU/ GI-02/Enq-05/Int- Joint/Additional Additional
Glass Industry 01/2020 dated 17.07.2021 Commissioner of Customs Director
Limited, (Nhava Sheva-II), General
Corporate Jawaharlal Nehru Custom (Adjudication),
Office: House, Directorate of
4th Floor, Kings Raigad. Revenue
Mall, Sector-10, Principal Commissioner/ Intelligence,
Rohini, Commissioner of Customs, Delhi.
New Delhi- ICD-Loni, Concor
110085 Complex,
and Noida.
Factory Principal Commissioner/
premises: Commissioner of Customs,
Gold Plus Indl. ICD-Patparganj,
Estate, Delhi.
Village-Tithola, Principal Commissioner/
Paragana Commissioner of Customs
Manglaur, (Import),
Tehsil-Roorkee, ICD-Tughlakabad,
Uttarakhand New Delhi.
Assistant/ Deputy
and 2 others. Commissioner of Customs,
Air Cargo Complex,
New Custom House,
New Delhi.
Principal Commissioner/
Commissioner of Customs
(Import-I),
New Custom House,
Ballard Estate,
Mumbai.
[F. No. DRI/HQ-CI/50D/CAA-15/2021]
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.