Appointment of Common Adjudicating Authority

## Report on Notification No. 32/2022-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 32/2022-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), Directorate of Revenue Intelligence (DRI). This notification constitutes an amendment to Notification No. 18/2020-Customs (N.T.) and pertains to show cause notices issued by the DRI. The core purpose of the amendment is to substitute the existing table in the original notification with a new one. The key finding is that this amendment updates the details of specific show cause notices issued to particular entities by the DRI, potentially impacting the ongoing proceedings and compliance requirements for those entities. **2. Introduction:** This report aims to provide a comprehensive overview of Notification No. 32/2022-Customs (N.T.), based solely on the information provided in the official notification text. The analysis will focus on the changes introduced by this notification, its potential impact, and relevant implementation aspects, as far as they can be determined from the text. **3. Policy Overview:** * **Amendment:** This notification is an *amendment* to Notification No. 18/2020-Customs (N.T.)CAADRI dated 03.03.2020. * **Core Objective:** The core objective of this amendment, as stated in the text, is to substitute the existing table in Notification No. 18/2020-Customs (N.T.) with a new table. **4. Background and Rationale:** The amendment likely addresses a need to update the information related to show cause notices issued by the Directorate of Revenue Intelligence (DRI). The substitution of the table suggests that the original table contained outdated or inaccurate information that required correction. It may reflect changes in the status of the cases, modifications to the notices, or other relevant updates that necessitate a revised record. **5. Key Provisions / Changes:** This notification introduces a *specific* change by replacing the entire table within Notification No. 18/2020-Customs (N.T.) with a new table. * **Specific Part Changed:** The "Table" within Notification No. 18/2020-Customs (N.T.) dated 03.03.2020 is being completely replaced. * **New Rule/Provision:** The notification publishes an entirely new table with the following columns: Sl. No., Show Cause Notice Number and Date, Show Cause Notice issued to, Show Cause Notice issued by, and Hon'ble CESTAT's Order No. and Date. The provided text then populates two rows in this table. For example, the first row pertains to show cause notice "F. No. DRIBZUF02 A3731373315CB 2003Pt18617 to 8625 dated 24.11.2015" issued to "Ms Sahil Industries, Mumbai and 3 others." by the "Additional Director General, Directorate of Revenue Intelligence, Mumbai" with a CESTAT order date of 10.11.2003. A second show cause notice is listed in row 2. * **Difference/Effect:** The effect of this change is to update the record of show cause notices, potentially impacting the legal standing and compliance requirements of the listed parties. The updated table provides the most current information available regarding these notices and any related orders from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). **6. Target Audience and Stakeholders:** Based on the provided text, the primary target audience and stakeholders are: * Ms. Sahil Industries, Mumbai and 3 others. * Ms S. Atam Singh Kohli and others * Entities and individuals named in the updated table of show cause notices. * The Additional Director General, Directorate of Revenue Intelligence, Mumbai * The Erstwhile Commissioner of Customs Exports, Mumbai * The Customs, Excise and Service Tax Appellate Tribunal (CESTAT). **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Directorate of Revenue Intelligence (DRI), under the CBIC, is the responsible agency for issuing and updating the show cause notices. * **Procedures:** The amendment is implemented through a notification published in the Gazette of India. The updated table serves as the official record of the listed show cause notices and their current status. * The Department of Printing at Government of India Press and the Controller of Publications are responsible for publishing and distributing the notification. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to ensure accuracy and transparency in the record of show cause notices issued by the DRI. By updating the table, the notification provides clear and current information to all stakeholders, potentially facilitating smoother legal proceedings and ensuring compliance with relevant regulations. The specific impact will be on the entities listed in the amended table, as it provides them with the most up-to-date information regarding their respective cases. **9. Conclusion:** Notification No. 32/2022-Customs (N.T.) is an amendment to Notification No. 18/2020-Customs (N.T.) that updates the table of show cause notices issued by the DRI. This amendment aims to provide accurate and current information to all stakeholders, thereby facilitating smoother legal proceedings and ensuring regulatory compliance. The updated information is of critical importance to the entities named in the amended table, as it directly affects their legal standing and compliance obligations.

Key Entities Referenced