## Report on Notification No. 12022-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 12022-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India on January 21, 2022. This notification pertains to the appointment of common adjudicating authorities under Section 152 of the Customs Act, 1962. It aims to streamline the adjudication process for show cause notices issued to various entities involved in customs-related matters. The key finding is the designation of specific officers to handle adjudication for specified entities and show cause notices.
**2. Introduction:**
The purpose of this report is to provide an informative overview and analysis of Notification No. 12022-Customs (N.T.), based solely on the text provided. It aims to clarify the notification's purpose, key provisions, and potential impact on affected stakeholders.
**3. Policy Overview:**
This notification amends existing regulations regarding the adjudication process.
* **Core Objective(s):** Based on the text, the primary objective of this notification is to appoint common adjudicating authorities. This likely aims to improve efficiency and potentially consistency in the adjudication of show cause notices related to customs matters.
**4. Background and Rationale:**
This notification seems designed to improve efficiency in the adjudication process by assigning common adjudicating authorities. This may be due to a need to consolidate cases, address backlogs, or streamline the process for businesses operating across different jurisdictions.
**5. Key Provisions / Changes:**
This notification specifies the changes introduced by the provided amendment text as it relates to the adjudication process. Specifically, it details the appointment of common adjudicating authorities for adjudication of show cause notices. The most important element of this notification is Table included which specifies what entities are concerned.
* **What specific part of the original policy is being changed:** The Notification amends existing regulations to name adjudicating authorities for the purpose of adjudicating on the show cause notices mentioned.
* **What the new rule/provision is:** The new provision designates specific officers as "Common Adjudicating Authority" for particular show cause notices issued to specified entities. This means that instead of separate adjudicating officers handling different aspects of a case or related cases of different entities, a single officer (or a specified set of officers) will handle the adjudication for a defined group of entities and notices.
* **Explain the difference or the effect of this specific change:** This change likely aims to streamline the adjudication process. By assigning a common adjudicating authority, the notification may facilitate a more consistent and efficient handling of related cases. This could reduce delays and ensure a uniform interpretation of customs regulations across different proceedings.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* **The entities named in Column 2 of the Table:** These companies and individuals are directly affected as their show cause notices will be adjudicated by the designated common authority. These entities include Ms. Durga Apparels Private Limited, Ms. Heena Prints, Sh. Sajjan Kumar, Ms. Blue Cobalt Impex, Sh. Rupak Bhatnagar and so on.
* **Customs officials and adjudicating authorities:** The notification directly impacts the officers mentioned in Columns 4 and 5, defining their responsibilities and jurisdiction.
* **The Ministry of Finance, Department of Revenue, and CBIC:** These are the governing bodies responsible for implementing and overseeing the amended regulations.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies mentioned:** The Directorate of Revenue Intelligence (DRI) is mentioned, indicating their involvement in issuing show cause notices. The Central Board of Indirect Taxes and Customs (CBIC) is responsible for the notification.
* **Any timelines or procedures specified in the text:** The notification does not specify any timelines. However, it implies that the adjudication process will now follow the designated common authority structure for the listed entities and show cause notices.
* **Implementation Aspects related specifically to the changes:** Affected parties will need to direct all communications and submissions related to the listed show cause notices to the newly designated common adjudicating authorities.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes are:
* **Streamlined Adjudication:** By assigning common adjudicating authorities, the process should become more efficient and potentially faster.
* **Consistency:** A single authority handling related cases can lead to more consistent interpretations and application of customs regulations.
* **Reduced Delays:** Consolidation of cases under a single authority may reduce administrative delays.
**9. Conclusion:**
Notification No. 12022-Customs (N.T.) is a significant amendment to regulations regarding the adjudication of customs-related show cause notices. By appointing common adjudicating authorities, the notification aims to streamline the adjudication process, promote consistency, and reduce potential delays. This change directly impacts the entities listed in the table and the customs officials responsible for adjudication. The successful implementation of this notification is crucial for improving the efficiency and fairness of the customs dispute resolution mechanism.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
Ministry of Finance: The government ministry responsible for revenue.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue.
Directorate of Revenue Intelligence: An organization mentioned in the notification.
Customs Act, 1962: The legal act under which the notification is issued.
Durga Apparels Private Limited: A company listed in the table of noticees.
ICDPatparganj, New Delhi: Location of Customs Export related to Durga Apparels Private Limited
Heena Prints, Pilkhua, Ghaziabad, Uttar Pradesh: A company listed in the table of noticees.
ICDTughlakabad, New Delhi: Location of Customs Export related to Heena Prints
Sh. Sajjan Kumar: A person listed in the table of noticees.
Air Cargo Complex, New Custom House, New Delhi: Location of Customs Export related to Sh. Sajjan Kumar
Ms. Blue Cobalt Impex, Rohini, Delhi: A company listed in the table of noticees.
Nhava Sheva, Raigad, Maharashtra: Location related to Ms. Blue Cobalt Impex.
Jawaharlal Nehru Custom House: A custom house related to Ms. Blue Cobalt Impex.
Sh. Rupak Bhatnagar: A person listed in the table of noticees.
Custom House, Kolkata, West Bengal: Location of Customs Port related to Sh. Rupak Bhatnagar.
Sh. Roopak Bhatnagar: A person listed in the table of noticees.
Inland Container Depot Tughlakabad, New Delhi: Related to Sh. Roopak Bhatnagar.
Ms. Inshwar International, New Delhi: A company listed in the table of noticees.
P. V. Enterprises, Indore, Madhya Pradesh: A company listed in the table of noticees.
Hyderabad, Telangana: Location related to P. V. Enterprises
Mumbai, Maharashtra: Location related to P. V. Enterprises
GST Bhavan, Directorate of Revenue and Intelligence: Location related to P. V. Enterprises
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24012022-232836
xxxGIDHxxx
CG-DL-E-24012022-232836
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.ं 288] नई ददल्ली, सोमिार, िनिरी 24, 2022/माघ 4, 1943
No. 288] NEW DELHI, MONDAY, JANUARY 24, 2022/ MAGHA 4, 1943
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िुल्क बोड)ड
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल्ली, 21 िनिरी, 2022
स.ं 1/2022-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 296(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िल्ु क अजधजनयम 1962 (1962
का 52) की धारा 152के अनच्ु छेद (ए) के अंतगडत िारी अजधसूचना स.ं60/2015-सीमा िुल्क (ग.ैटै.) संख्या सा.का.जन.
453(अ), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) म ें प्रकाजित एि ं यथा
अजधसूचना स.ं 133/2015- सीमा िुल्क (ग.ैटै.), संख्या सा.का.जन. 916(अ), ददनांक 30 निम्बर 2015 द्वारा भारत के
रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) म ें प्रकाजित के द्वारा संिोजधत, के अनुसरण म ें प्रधान महाजनदेिक,
रािस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोिनाथ ड
उपयुडक्त ताजलका के स्ट्तंभ (2) म ें उल्लेजखत नोटटजसयों के संबंध म ें उपयुडक्त ताजलका के स्ट्तंभ (4) म ें उल्लेजखत अजधकाटरयों
को प्रदत्त िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतद द्वारा उपयुडक्त ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों
को समान न्द्यायजनणडयन प्राजधकारी के रूप म ेंकाय ड करन े के जलए जनयुक्त करत े ह:ैं-
443 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 जनयक्तु न्द्यायजनणयड न
एि ंददनाकं प्राजधकाटरयों के नाम प्राजधकारी
(1) (2) (3) (4) (5)
1. मै. दगु ाड अप्पेरलस प्राइिेट VIII/6/ICD/PPG/SIIB/ संयुक्त/अपर आयक्तु संयुक्त/अपर आयक्तु
जलजमटेड, DRI-SCN/Durga सीमािुल्क (जनयाडत), सीमािुल्क (जनयाडत),
L-93, चाणक्य प्लेस, पाटड-II, Apparels/61/2020 ददनाकं आईसीडी-पटपरगंि, आईसीडी-पटपरगंि,
नई ददल्ली-110059 19.10.2020, ददनांक नई ददल्ली. नई ददल्ली.
और 16 अन्द्य. 04/07.06.2021 के िुजिपत्र
के साथ पठनीय. (ताजलका के क्रम सं.
2. मै. हीना प्प्रंटस, सी. सं. VIII/ICD/6/TKD/ संयुक्त आयक्तु 1 से 4 के जलए)
392, जििािी नगर, SIIB Exp/DRI- सीमािुल्क (जनयाडत),
जपलखुआ, गाजियाबाद, SCN/Heena Prints & आईसीडी -
उत्तर प्रदेि-245304 Ors./64/2020 ददनांक तुगल्काबाद,
और 8 अन्द्य. 28.01.2021. नई ददल्ली.
3. श्री सज्जन कुमार, सी. सं. VIII (10) संयुक्त/अपर आयक्तु
K-27, चाणक्य प्लेस, पाट-ड II, ACE/SIIB/DRI/ 16/2020- सीमािुल्क (जनयाडत),
नई ददल्ली-110059 21 एयर कागो
और 10 अन्द्य. ददनांक 24.03.2021. कॉम्प्लेक्स,
न्द्यू कस्ट्टम हाउस,
(एससीएन सं. नई ददल्ली.
04/RB/JC/ACE/ 2021)
4. मै. ब्लू कोबाल्ट इंपेक्स, फ़ा. सं. DRI/HQ- संयुक्त आयक्तु
म. स.ं 288, पहला तल, CI/50D/25/2011-CI सीमािुल्क (जनयाडत),
पॉकेट-2, सैक्टर-24, रोजहणी, S/12-Gen-Misc- न्द्हिा िेिा-II,
ददल्ली-110085 149/2021-22/DBK/ ििाहरलाल नेहरू
और 10 अन्द्य. JNCH ददनांक कस्ट्टम हाउस,
14/15.09.2021 रायगढ़.
(एससीएन सं. 411/2021-
22/CAC/NS-II/JNCH)
5. श्री रूपक भटनागर, फ़ा. सं. S.34M-62/2019 संयुक्त आयक्तु संयुक्त/अपर आयक्तु
H-4/38, बंगाली कॉलोनी, DBK ददनांक 17.12.2019, सीमािुल्क (पोट)ड , सीमािुल्क (जनयाडत),
महािीर एंक्लेि, फ़ा. सं. S34-62/2019 DBK कस्ट्टम हाउस, एयर कागो
नई ददल्ली-110084 ददनांक 13.07.2021 के के कोलकाता. कॉम्प्लेक्स,
और 12 अन्द्य. िुजिपत्र के साथ पठनीय. न्द्यू कस्ट्टम हाउस,
6. श्री रूपक भटनागर, सी. सं. VIII/ICD/ संयुक्त/अपर आयक्तु नई ददल्ली.
पुत्र श्री बी एस भटनागर, 6/TKD/SIIB-EXP/DRI- सीमािुल्क,
जनिासी H-4/38, अप्पर SCN/ 14/2019 ददनांक इनलडैं कंटेनर जडपो- (ताजलका के क्रम सं.
ग्राउंड फ्लोर, बंगाली कॉलोनी, 31.07.2020. तुगल्काबाद, 5 से 7 के जलए)
नई ददल्ली-110059 नई ददल्ली.
और 12 अन्द्य.
7. मै. इनश्वर इंटरनेिनल, सी. सं. VIII (10) संयुक्त/अपर आयक्तु
A-202, मैन द्वारका रोड, ACE/SIIB/DRI/ 87/2019- सीमािुल्क,
महािीर एक्ं लेि पाट ड-II, 20 ददनांक एयर कागो,
नई ददल्ली-110059 19.11.2020/11.12.2020, न्द्यू कस्ट्टम हाउस,
और 42 अन्द्य. ददनांक 10.03.2021 के नई ददल्ली.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
िुजिपत्र के साथ पठनीय.
(एससीएन सं.
30/KRM/ADC/
ACE/2020)
8. मै. पी िी एंटरप्राइसेस, ओ आर सं. 238/2021- प्रधान आयुक्त अपर महाजनदेिक
प्रोपराइटर-श्री जहतेि Adjn.Cus(PC) ददनांक सीमािुल्क, (न्द्याय जनणडयन),
नागिानी, 23.07.2021. एल बी स्ट्टेजडयम रािस्ट्ि आसूचना
65, िासुदेि नगर, इंदौर, रोड, जनदेिालय,
मध्य प्रदिे -452002 (फ़ा. सं. DRI/HZU/26C/ िीएसटी भिन, मुंबई.
और Enq-85(Int-59)/2020) बिीरबाग,
श्री संिय पंिाबी, हदै राबाद.
228, जिनयनगर, इंदौर,
मध्य प्रदिे -452002.
[फा. स.DRI/HQ-CI/50D/CAA-19/2021]
भारती िमा,ड संयुक्त जनदेिक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 21st January, 2022
No. 1/2022-Customs (N.T./CAA/DRI)
S.O. 296(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) and Show Cause Notice Name of Adjudicating Common
No. Address Number and Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. M/s. Durga Apparels Private VIII/6/ICD/PPG/SIIB/DRI- Joint/Additional Joint/Additional
Limited, SCN/Durga Apparels/61/ Commissioner of Commissioner of
L-93, Chanakya Place, Part- 2020 dated 19.10.2020 Customs (Export), Customs (Export),
II, read with corrigendum ICD-Patparganj, ICD-Patparganj,
New Delhi-110059 dated 04/07.06.2021. New Delhi. New Delhi.
and 16 others.
2. M/s. Heena Prints, C. No. VIII/ICD/ Joint Commissioner of (For Sl. No. 1 to 4
392, Shivaji Nagar, 6/TKD/SIIB Exp/DRI- Customs (Export), of the Table)
Pilkhua, Ghaziabad, SCN/Heena Prints & ICD-Tughlakabad,
Uttar Pradesh-245304 Ors./64/2020 dated New Delhi.
and 8 others. 28.01.2021.
3. Sh. Sajjan Kumar, C. No. VIII (10) Joint/Additional4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
K-27, Chankya Place, Part-II, ACE/SIIB/DRI/ 16/2020- Commissioner of
New Delhi-110059 21 Customs (Export),
and 10 others. dated 24.03.2021. Air Cargo Complex,
New Custom House,
(SCN No. 04/RB/JC/ACE/ New Delhi.
2021)
4. M/s. Blue Cobalt Impex, F. No. DRI/HQ- Joint Commissioner of
H. No. 288, CI/50D/25/2011-CI Customs (Export),
First Floor, S/12-Gen-Misc-149/2021- Nhava Sheva-II,
Pocket-2, Sector-24, Rohini, 22/DBK/JNCH dated Jawaharlal Nehru Custom
Delhi-110085 14/15.09.2021 House,
and 10 others. Raigad.
(SCN No. 411/2021-
22/CAC/NS-II/JNCH)
5. Sh. Rupak Bhatnagar, F. No. S.34M-62/2019 Joint Commissioner of Joint/Additional
H-4/38, Bengali Colony, DBK dated 17.12.2019 Customs (Port), Commissioner of
Mahavir Enclave, read with corrigendum F. Custom House, Customs (Export),
New Delhi-110084 No. S34-62/2019 DBK Kolkata. Air Cargo
and 12 others. dated 13.07.2021. Complex,
New Custom
6. Sh. Roopak Bhatnagar, C. No. VIII/ICD/ Joint/Additional House,
S/o Sh. B. S. Bhatnagar, 6/TKD/SIIB-EXP/DRI- Commissioner of New Delhi.
R/o H-4/38, Upper Ground SCN/ 14/2019 dated Customs,
Floor, Bengali Colony, 31.07.2020. Inland Container Depot- (For Sl. No. 5 to 7
New Delhi-110059 Tughlakabad, of the Table)
and 8 others. New Delhi.
7. M/s. Inshwar International, C. No. VIII (10) Joint/Additional
A-202, Main Dwarka Road, ACE/SIIB/DRI/ 87/2019- Commissioner of
Mahaveer Enclave Part-II, 20 dated Customs,
New Delhi-110059 19.11.2020/11.12.2020 Air Cargo,
and 42 others. read with corrigendum New Custom House,
dated 10.03.2021. New Delhi.
(SCN No. 30/KRM/ADC/
ACE/2020)
8. M/s. P. V. Enterprises, O. R. No. 238/2021- Principal Commissioner Additional
Proprietor-Sri Hitesh Adjn.Cus(PC) dated of Customs, Director General
Nagwani, 23.07.2021. L. B. Stadium Road, (Adjudication),
65, Vasudev Nagar, Indore, GST Bhavan, Directorate of
Madhya Pradesh-452002 (F. No. DRI/HZU/26C/ Basheerbagh, Revenue
and Enq-85(Int-59)/2020) Hyderabad. Intelligence,
Sri Sanjay Punjabi, Mumbai.
228, Vinaynagar,
Indore,
Madhya Pradesh-452002.
[F. No. DRI/HQ-CI/50D/CAA-19/2021]
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.