Appointment of Common Adjudicating Authority

## Report on Amendment to Customs Notification **1. Executive Summary:** This report analyzes Notification No. 27/2021-Customs (N.T.), dated April 8th, 2021, which amends Notification No. 10/2018-Customs (N.T.) regarding the Principal Director General, Revenue Intelligence's authority under the Customs Act of 1962. The amendment specifically modifies references within the table of the original notification, concerning communication details and port designation related to a specific case file. The primary purpose is to correct and update information, ensuring accurate application of the original notification. The key change involves replacing outdated file numbers and port designations with corrected information, likely improving clarity and enforceability of customs regulations in the affected area. **2. Introduction:** This report aims to provide a detailed analysis of Notification No. 27/2021-Customs (N.T.), focusing on its impact as an amendment to existing customs regulations, specifically Notification No. 10/2018-Customs (N.T.). The analysis is based solely on the information provided within the notification text. **3. Policy Overview:** * This notification amends Notification No. 10/2018-Customs (N.T.)-CAADRI dated 24.07.2018, published vide S.O. 3590(E) dated 24.07.2018. * **Core Objective (Inferred):** The core objective of the *amendment* is to correct and update referencing information within the original notification to ensure accurate application of specific customs regulations. **4. Background and Rationale:** * **Rationale for Amendment:** The amendment appears to address inaccuracies or outdated information within Notification No. 10/2018-Customs (N.T.). Specifically, the correction of the file number (F. No. DRIAZU GRUEPCGSKY Int192017 dated 18.06.2018) to include a corrigendum (read with corrigendum dated 05.03.2021) and the change in port designation (Nhava Sheva III to Nhava Sheva II) suggests an initial error or subsequent change in the relevant details that necessitated this update. This correction ensures that the original notification is applied using the most current and accurate information. **5. Key Provisions / Changes:** * **Specific Part of Original Policy Changed:** The amendment alters the *Table* within Notification No. 10/2018-Customs (N.T.), specifically against serial number 6, in columns 3 and 4. * **New Rule/Provision:** The *new* rule/provision is the replacement of the existing words: * "F. No. DRIAZU GRUEPCGSKY Int192017 dated 18.06.2018 and Nhava ShevaIII" with * "F. No. DRIAZU GRUEPCGSKY Int192017 dated 18.06.2018 read with corrigendum dated 05.03.2021 and Nhava ShevaII" * **Difference/Effect of Change:** The effect of this change is to update the referenced file number to include a corrigendum dated 05.03.2021 and to change the port designation from Nhava Sheva III to Nhava Sheva II. This is intended to ensure correct reference to the proper documentation and location relevant to the original notification's application. The amendment likely ensures the correct enforcement of existing customs laws and regulations by referencing the most updated information. **6. Target Audience and Stakeholders:** Based on the text, the direct target audience includes: * Customs officials responsible for implementing Notification No. 10/2018-Customs (N.T.). * Importers, exporters, and other stakeholders involved in transactions potentially affected by Notification No. 10/2018-Customs (N.T.) especially those trading through Nhava Sheva port. * The Directorate of Revenue Intelligence (DRI), as the agency responsible for investigating customs-related offenses. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Directorate of Revenue Intelligence (DRI) is the primary agency involved, with the Principal Director General holding the authority to issue the amendment. The Central Board of Indirect Taxes and Customs (CBIC) is the parent body. * **Timelines/Procedures:** The notification is effective from the date of its publication (April 8th, 2021). No specific implementation procedures or timelines are mentioned in the provided text, but customs officials are expected to update their records and practices to reflect the amended information. * **Implementation Aspects Related to Changes:** Implementing the change requires updating records to reflect the new file number and port designation. It may require communication to relevant parties about the change. **8. Expected Outcomes / Impact of Changes:** * **Likely Intended Outcome of Changes:** The intended outcome of these specific changes is to ensure accuracy and clarity in the application of Notification No. 10/2018-Customs (N.T.). This likely leads to more consistent and legally sound customs enforcement actions. The potential impact includes: * Reduced ambiguity in the application of the original notification. * Fewer disputes arising from incorrect references or outdated information. * Improved efficiency in customs processes related to the original notification. **9. Conclusion:** Notification No. 27/2021-Customs (N.T.) serves as a critical amendment to Notification No. 10/2018-Customs (N.T.), correcting and updating key references to ensure its accurate and effective implementation. The amendment addresses inaccuracies in the file number and port designation, which are vital for those working under the purview of the original notification. This correction is important for all stakeholders, as it ensures that customs regulations are applied correctly and consistently, thus minimizing disputes and enhancing the efficiency of customs operations. The update also reinforces the importance of keeping all documentation updated and in compliance with the current standard.

Key Entities Referenced