Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties imposed on specified officers under the Customs Act of 1962. It lists noticees and their corresponding show cause notices, along with the original and newly appointed adjudicating authorities. The notification is issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance.
Key Points / Main Content:
* **Appointment of Adjudicating Authorities:**
* Officers are appointed to act as common adjudicating authorities.
* These authorities will exercise powers and discharge duties related to specific officers.
* **Table of Noticees and Authorities:**
* The table specifies the noticees, show cause notice numbers and dates, original adjudicating authorities, and common adjudicating authorities.
* The table includes the following information for each case:
* S. No.
* Name of Noticee and Address
* Show Cause Notice Number and Date
* Name of Adjudicating Authorities
* Common Adjudicating Authority
* **Legal Basis:**
* The notification is issued under Section 152 of the Customs Act, 1962.
* It references previous notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.) as amended.
Impact Analysis:
* **Noticees:**
* Impact: Subject to adjudication of show cause notices by the appointed common adjudicating authority.
* Action Required: To respond to the show cause notices and engage with the common adjudicating authority.
* **Original Adjudicating Authorities:**
* Impact: Authority is transferred to the newly appointed common adjudicating authority.
* Action Required: Transfer relevant case files and information to the common adjudicating authority.
* **Common Adjudicating Authorities:**
* Impact: Given the power and duty to adjudicate the specified show cause notices.
* Action Required: Exercise powers and discharge duties conferred by the notification, including reviewing case files and making adjudication decisions.
Key Entities Referenced
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating economic crimes and smuggling.
Central Board of Indirect Taxes and Customs: The apex body in India responsible for the formulation of policy concerning indirect taxes, such as customs, central excise, service tax and Goods and Services Tax (GST).
Ministry of Finance, Department of Revenue: A department of the Indian government responsible for financial matters, including revenue collection and taxation.
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
New Delhi: The capital of India, where the notification was issued.
Kolkata, West Bengal: A city in West Bengal, India, mentioned as location of Custom Houses and companies
Bhubaneshwar, Odisha: A city in Odisha, India, mentioned as location of GST Bhavan
Ms. S. M. Niryat Pvt. Ltd.: A company that is the subject of a show cause notice.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12112021-231044
xxxGIDHxxx
CG-DL-E-12112021-231044
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4346] नई ददल्ली, िुक्रवार, नवम्बर 12, 2021/ कार्तकि 21, 1943
No. 4346] NEW DELHI, FRIDAY, NOVEMBER 12, 2021/KARTIKA 21, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(रािस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 11 निम् बर, 2021
स.ं 36/2021-सीमा िल्ु क (गै.टै./सीएए/राआजन)
का.आ. 4712 (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)अ(, 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 ु एतद द्वारा उपयुडक्त ताजलका के स्ट्तंभ (5)
में उल्लेजखत अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते हैं:-
6539 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 संख्या एि ंददनाकं न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु न्द्यायजनणयड न
नाम प्राजधकारी
(1) (2) (3) (4) (5)
1. मै. एस एम जनयाडत प्रा. जल, फ़ा. सं. S41(G)-345/2020 Exp(Misc.) सहायक/उप आयुक्त प्रधान आयुक्त/ आयुक्त
सीमािुल्क (जनयाडत), सीमािुल्क (जनिारक),
कमरा सं. 402, DRI फ़ा. सं. DRI/DZU/23/Enq-77/2017/
कस्ट्टम हाउस, िीएसटी भिन, रािस्ट्ि
SMNIRYAT ददनांक 28.12.2020, पूरक
सागर रेड क्यूब,
जिहार,
कारण बताओ नोटटस ददनांक 28.01.2021 के कोलकाता.
104, श्यामा प्रसाद मुखिी
साथ पठनीय. भूबनेििर
संयुक्त आयुक्त सीमािुल्क
रोड,
(जनयाडत), कस्ट्टम हाउस,
कोलकाता-700026
कोलकाता. (ताजलका के क्रम सं. 1
और 4 अन्द्य. से 5 के जलये)
2. फ़ा. सं. VIII(10)91/SCN/SMN/DRI/ CUS प्रधान आयुक्त/ आयुक्त
सीमािुल्क (जनिारक),
(P)/BBSR/2020 ददनांक 27.04.2021/
12.05.2021. िीएसटी भिन, रािस्ट्ि
जिहार,
भूबनेििर.
3. मै. ददिा टरयलकोन प्रा. फ़ा. सं. S41(G)-345/2020 Exp(Misc.) प्रधान आयुक्त/ आयुक्त
जल., सीमािुल्क (पोटड),
DRI फ़ा. सं. DRI/DZU/23/Enq-77/2017/
403, कस्ट्टम हाउस,
SMNIRYAT ददनांक 01.03.2021.
सागर रेड क्यूब, कोलकाता.
104, श्यामा प्रसाद मुखिी
रोड,
कोलकाता-700026
और 4 अन्द्य.
4. मै. चमोंग टी एक्सपोटडस फ़ा. सं. S41(G)-344/2020 Exp (Misc.) आयुक्त सीमािुल्क (पोटड),
प्रा. जल.,
डीआरआई फ़ा. सं. DRI/DZU/23/Enq- कस्ट्टम हाउस,
2, एन सी दत्ता साराणी,
78/2017/ Chamong
कोलकाता.
सागर इस्ट्टेट, यूजनट सं. 1,
ददनांक 11.03.2021.
5िा तल,
कोलकाता-700001
5. फ़ा. सं. VIII(10) प्रधान आयुक्त/ आयुक्त
और 4 अन्द्य. सीमािुल्क (जनिारक),
120/SCN/CTEPL/CUS(P)/BBSR/2020
ददनांक 27.04.2021/ 29.04.2021. िीएसटी भिन, रािस्ट्ि
जिहार,
भूबनेश्वर.
[फा. सं.DRI/HQ-CI/50D/CAA-18/2021]
भारती िमा,ड संयुक्त जनदिे क[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence )
NOTIFICATION
New Delhi, the 11th November, 2021
No. 36/2021-Customs (N.T./CAA/DRI)
S.O. 4712 (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 Number and Name of Adjudicating Common
No. and Address Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. M/s. S. M. Niryat F. No. S41(G)-345/2020 Exp(Misc.) Assistant/ Deputy Principal
Pvt. Ltd., DRI F. No. DRI/DZU/23/Enq- Commissioner of Customs Commissioner/
Room No. 402, 77/2017/ SMNIRYAT dated (Export), Custom House, Commissioner
Sagar Trade Cube, 28.12.2020 read with supplementary Kolkata. of Customs
104, SCN dated 28.01.2021. (Preventive),
Shyama Prasad Joint Commissioner of GST Bhavan,
Mukherjee Road, Customs (Export), Rajaswa Vihar,
Kolkata-700026 Custom House, Bhubaneshwar.
and 4 others. Kolkata.
2. F. No. VIII(10)91/SCN/SMN/DRI/ Principal Commissioner/ (For Sl. No. 1
CUS (P)/BBSR/2020 dated Commissioner of Customs to 5 of the
27.04.2021/ 12.05.2021. (Preventive), GST Table)
Bhavan,
Rajaswa Vihar,
Bhubaneshwar.
3. M/s. Disha Realcon F. No. S41(G)-345/2020 Exp(Misc.) Principal Commissioner/
Pvt. Ltd., DRI F. No. DRI/DZU/23/Enq- Commissioner of Customs
403, Sagar Trade 77/2017/ SMNIRYAT dated (Port),
Cube, 104, S. P. 01.03.2021. Custom House,
Mukherjee Road, Kolkata.
Kolkata-700026
and 4 others.
4. M/s. Chamong Tee F. No. S41(G)-344/2020 Exp (Misc.) Commissioner of Customs
Exports Pvt. Ltd., DRI F. No. DRI/DZU/23/Enq- (Port),
2, N C Dutta Sarani, 78/2017/ Chamong Custom House,
Sagar Estate, dated 11.03.2021. Kolkata.
Unit No. 1, 5th Floor,
5. Kolkata-700001 F. No. VIII(10) Principal Commissioner/
and 4 others. 120/SCN/CTEPL/CUS(P)/BBSR/2020 Commissioner of Customs
dated 27.04.2021/ 29.04.2021. (Preventive), GST
Bhawan,
Rajaswa Vihar,
Bubhaneshwar.
[F. No. DRI/HQ-CI/50D/CAA-18/2021]
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.