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Date: 2021-01-15 Category: Extra Ordinary State: Union Government Country: India

Government of India Ministry of Finance Department of Revenue under clause a of section 152 of the Customs Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Policy Analysis Report: Notification No. 05/2021-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 05/2021-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence on January 14, 2021. This notification appoints common adjudicating authorities to exercise powers and discharge duties related to show cause notices issued to various entities. The core purpose is to streamline the adjudication process under the Customs Act, 1962 by assigning specific officers to adjudicate cases involving multiple noticees. Key findings indicate a focus on addressing show cause notices related to customs violations for entities involved in imports and exports. **2. Introduction:** The purpose of this report is to provide an informative overview and analysis of Notification No. 05/2021-Customs (N.T.), based solely on the text provided. This analysis aims to inform affected parties about the adjudicating authorities assigned to their cases, as well as the scope and implications of this notification. **3. Policy Overview:** This notification does not appear to create a completely new policy; rather it seems to be an amendment to existing procedures under the Customs Act of 1962. The core objective, inferred from the text, is to designate common adjudicating authorities for specific show cause notices, thereby facilitating the adjudication process by assigning responsibility. This aligns with the broader goals of enforcing the Customs Act and ensuring compliance. **4. Background and Rationale:** This notification seems to be an amendment implementing a more streamlined adjudication process. The likely reason for this specific amendment is to address situations where multiple entities are involved in similar customs violations, as reflected in the assigned show cause notices. Assigning a common adjudicating authority could improve efficiency, ensure consistency in rulings, and avoid conflicting decisions across different cases arising from related issues. **5. Key Provisions / Changes:** This notification specifically *amends* the process of adjudication by establishing a *Table* with the following components: * **Column 1 (S. No.):** A sequential number. * **Column 2 (Name of Noticee and Address):** Lists the names and addresses of entities who have been issued show cause notices. For example, Ms. MetricStream Infotech India Private Limited is listed as a noticee. * **Column 3 (Show Cause Notice Number and Date):** Provides the reference number and date of the show cause notice issued to the respective noticee. For example, F. No. DRIAZU GI02Enq 75Int172019 dated 09.12.2020 refers to a specific notice. * **Column 4 (Name of Adjudicating Authorities):** Lists the original adjudicating authorities. * **Column 5 (Common Adjudicating Authority):** Specifies the officer who will now act as the common adjudicating authority for the listed show cause notices. For example, the Additional Director General Adjudication, Directorate of Revenue Intelligence, Mumbai. **The specific change is the assignment of a *Common Adjudicating Authority* (Column 5).** This *replaces* or *overrides* the standard procedure where the authorities mentioned in Column 4 would handle the adjudication individually. The *effect* of this change is to consolidate the adjudication process under a single authority for related cases. **6. Target Audience and Stakeholders:** The direct target audience consists of the entities named in column 2 of the Table, specifically those companies served show cause notices (e.g., Ms. MetricStream Infotech India Private Limited, Ms. Advantek Fuel Systems Pvt. Ltd., etc.). The main stakeholders are the businesses and organizations named in the notification, the Directorate of Revenue Intelligence, the Central Board of Indirect Taxes and Customs (CBIC), and the adjudicating authorities themselves. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The Directorate of Revenue Intelligence (DRI) is responsible for issuing the notification and identifying the cases. The Central Board of Indirect Taxes and Customs (CBIC) oversees the implementation of customs regulations. The adjudicating authorities are responsible for conducting the adjudication process. * **Procedures:** The notification itself initiates the change in adjudicating authority. Further procedures would involve the transfer of relevant case files to the designated common adjudicating authority who will then proceed according to established customs adjudication rules. * There are no explicit timelines stated within the text. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these specific changes is to improve the efficiency and consistency of the adjudication process. By assigning a single adjudicating authority to multiple related cases, the notification aims to: * Reduce the potential for conflicting rulings. * Expedite the adjudication process. * Ensure a more uniform application of customs regulations. The impact on the affected companies will be a centralized point of contact for their cases, and potentially a faster resolution of outstanding show cause notices. **9. Conclusion:** Notification No. 05/2021-Customs (N.T.) is a significant step towards streamlining customs adjudication by establishing common adjudicating authorities for related show cause notices. This amendment is important for the affected industries as it impacts the adjudication process and may lead to a quicker and more consistent resolution of customs-related issues. Stakeholders should familiarize themselves with the assigned adjudicating authorities and prepare to engage with them accordingly.

Key Entities Referenced

Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance. Directorate of Revenue Intelligence: An intelligence and enforcement agency of the Government of India. Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs. Principal Director General, Revenue Intelligence: The head of the Directorate of Revenue Intelligence. MetricStream Infotech India Private Limited: A company that is a noticee in a show cause notice. AMR Tech Park: Location of MetricStream Infotech India Private Limited. Bengaluru: A city in Karnataka, India, where MetricStream Infotech India Private Limited is located. Advantek Fuel Systems Pvt. Ltd.: A company that is a noticee in a show cause notice. Sahibabad, Ghazipur: Location of Advantek Fuel Systems Pvt. Ltd., a city in Uttar Pradesh, India. DLink India Limited: A company that is a noticee in a show cause notice. Verna, Goa: Location of DLink India Limited, a city in Goa, India. Marmagoa Harbour: A harbour in Goa, India, near the location of DLink India Limited. Brightstar Telecommunications India Ltd.: A company that is a noticee in a show cause notice. Gurugram: A city in Haryana, India, where Brightstar Telecommunications India Ltd. is located. Chennai: A city in Tamil Nadu, India. Indo Borax and Chemicals Ltd.: A company that is a noticee in a show cause notice. Indore: A city in Madhya Pradesh, India, where Indo Borax and Chemicals Ltd. is located. Ahmedabad: A city in Gujarat, India. Savita Polymers Ltd.: A company that is a noticee in a show cause notice. Mumbai: A city in Maharashtra, India, where Savita Polymers Ltd. is located. Satyendra Packaging Limited: A company that is a noticee in a show cause notice. Anand: A district in Gujarat, India, where Satyendra Packaging Limited is located. Jamnagar: A city in Gujarat, India. Mundra: A city in Gujarat, India. Pioneer Polyleathers Limited: A company that is a noticee in a show cause notice. Noida: A city in Uttar Pradesh, India, where Pioneer Polyleathers Limited is located. Gautam Budh Nagar: A district in Uttar Pradesh, India. Nectar Lifesciences Ltd.: A company that is a noticee in a show cause notice. Chandigarh: A city and union territory in India, where Nectar Lifesciences Ltd. is located. Kandla: A city in Gujarat, India.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-15012021-224443 xxxGIDHxxx CG-DL-E-15012021-224443 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.ं 166] नई ददल्ली, िुक्रिार, िनिरी 15, 2021/पौष 25, 1942 No. 166] NEW DELHI, FRIDAY, JANUARY 15, 2021/PAUSHA 25, 1942 जित्त मंत्रालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड) (रािस्ट्ि आसचू ना जनदेिालय) अजधसचू ना नई ददल्ली, 14 िनिरी, 2021 स.ं 05/2021-सीमा िल्ु क (ग.ैटै./सीएए/राआजन) का.आ. 186(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 ु एतद द्वारा उपयक्तुड ताजलका के स्ट्तंभ (5) में उल्लेजखत अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते ह:ैं - 255 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 एि ं न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु ददनाकं नाम न्द्यायजनणयड न प्राजधकारी (1) (2) (3) (4) (5) 1. मै. मेटरकस्ट्रीम इंफोटेक फ़ा. सं. DRI/AZU/ GI-02/Enq- प्रधान आयुक्त/ आयुक्त अपर महाजनदिे क (इंजडया) प्राइिेट सीमािुल्क, (न्द्याय जनणडयन), 75(Int-17)/2019 ददनांक जलजमटेड, एयर कागो कॉम््लेक्स रािस्ट्ि आसूचना 09.12.2020 (आयात), जनदिे ालय, एएमआर टेक पाकड-48, न्द्यू कस्ट्टम हाउस, मुंबई. 23 & 24, होंगासांरा ददल्ली. जिल्लेि, बगुर होबली, बेंगलुरु साउथ तालुक, बेंगलुरु-560068 और 2 अन्द्य. 2. मै. ऍडिनटेक फ्युल फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क संयुक्त/अपर आयुक्त जसस्ट्टमस प्रा. जल., DRI/HZU/VJRU/KSRU/26/Enq- (आयात), सीमािुल्क (आयात), इनलैंड #4/31, साइट-IV, 07(Int-03)/2020 ददनांक इनलैंड कंटेनर जडपो-पटपरगंि, कंटेनर जडपो- इंडजस्ट्रयल एटरया, 05.12.2020 गाज़ीपुर, पटपरगंि, Sahibabad, ददल्ली. Ghaziabad-201010. संयुक्त/अपर आयुक्त सीमािुल्क गाज़ीपुर, (आयात), ददल्ली. इनलैंड कंटेनर जडपो, तुगलकाबाद, नई ददल्ली. 3. मै. डी-ललंक (इंजडया) फ़ा. सं. DRI/MZU/CI (NS)/Int- आयुक्त सीमािुल्क, अपर महाजनदिे क (न्द्याय जनणडयन), जलजमटेड, 97/2017 ददनांक 29.12.2020. कस्ट्टम हाउस, रािस्ट्ि आसूचना ्लॉट सं. UO2B, मामडगोिा हाबडर, जनदिे ालय, िेरना इंडजस्ट्रयल इस्ट्टेट, िास्ट्को-डा-गामा, मुंबई. िेरना, गोिा. सालसेट, आयुक्त सीमािुल्क (ताजलका के क्रम सं. (न्द्हािा िेिा-V), गोिा-403722. ििाहरलाल नेहरू कस्ट्टम 3 और 4 के जलए) हाउस, रायगढ़. आयुक्त सीमािुल्क (आयात), एयर कागो कॉम््लेक्स, सहार, अंधेरी (पूिड), मुंबई. 4. मै. ब्राइटस्ट्टार फ़ा. सं. DRI/MZU/CI (NS)/Int- आयुक्त सीमािुल्क (आयात), टेलीकोमुजनकेिनस 99/2017 ददनांक 31.12.2020 एयर कागो कॉम््लेक्स, इंजडया जल., सहार, अंधेरी (पूिड), 1ला तल, ्लॉट सं. 16, मुंबई. उद्योग जिहार, फ़ेस-IV, प्रधान आयुक्त सीमािुल्क,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 गुरुग्राम-122015. एयर कागो कॉम््लेक्स (आयात), न्द्यू कस्ट्टम हाउस, नई ददल्ली. आयुक्त सीमािुल्क (चेन्नई-II), आयात आयुक्तालय, कस्ट्टम हाउस, चेन्नई. प्रधान आयुक्त सीमािुल्क (चेन्नई-VII), एयर कागो कॉम््लेक्स, मीनाम्बक्कम, चेन्नई. आयुक्त सीमािुल्क (न्द्हािा िेिा-V), ििाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़. अपर आयुक्त सीमािुल्क (आयात), इनलैंड कंटेनर जडपो- तुगलकाबाद, नई ददल्ली. 5. मै. इंडो बोराक्स अँड फ़ा. सं. DRI/AZU/SRU- प्रधान आयुक्त/ आयुक्त अपर महाजनदिे क केजमकल्स जल., सीमािुल्क, (न्द्याय जनणडयन), 06/2020/Indo-Borax ददनांक 302, ललंक रोज़ जबलल्डंग, इंदौर, रािस्ट्ि आसूचना 16.12.2020. जनदिे ालय, ललंककंग रोड, माजणक बाग पैलेस, कोटक मलहरं ा बैंक के इंदौर मुंबई. जनकट, सांताक्रूि िेस्ट्ट, प्रधान आयुक्त/ आयुक्त सीमािुल्क, मुंबई-400054 कस्ट्टम हाउस, और 5 अन्द्य. ऑल इंजडया रेजडयो के जनकट, निरंगपुरा, अहमदाबाद. 6. मै. सजिता पोलीमस डजल., फ़ा. सं. DRI/KZU/ CF/Enq-04 प्रधान आयुक्त/ आयुक्त अपर महाजनदिे क सीमािुल्क (आयात-II), (न्द्याय जनणडयन), 66/67, नरीमन भिन, (Int-09)/ 2019 ददनांक न्द्यू कस्ट्टम हाउस, रािस्ट्ि आसूचना नरीमन पॉइंट, 21.12.2020. जनदिे ालय, बल्लाडड इस्ट्टेट, मुंबई-400021. मुंबई. मुंबई. संयुक्त/अपर आयुक्त सीमािुल्क (न्द्हािा िेिा-II), (ताजलका के क्रम सं. ििाहरलाल नेहरू कस्ट्टम 6 स े9 के जलए)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] हाउस, रायगढ़. 7. मै. सत्येंर पैकेलिंग फ़ा. सं. DRI/KZU/ CF/Enq-18 प्रधान आयुक्त/ आयुक्त जलजमटेड, सीमािुल्क, (Int-09)/ 2020 ददनांक सिे सं. 111/4, कस्ट्टम हाउस, 21.12.2020. होटल 2000 के सामने, ऑल इंजडया रेजडयो के जनकट, NH-8, गोपालपुरा, निरंगपुरा, तालुक एिं जडजस्ट्रक्ट- अहमदाबाद. आनंद, प्रधान आयुक्त/ आयुक्त सीमािुल्क (जनिारक), गुिरात-388370. िामनगर, िारदा हाउस, बेदी बंदर, िामनगर. संयुक्त/अपर आयुक्त सीमािुल्क, मुंदरा पीयूबी जबलल्डंग, अदानी पोटड, मुंदरा. 8. मै. पायोनीर पोलीलेदसड फ़ा. सं. DRI/KZU/ CF/Enq-20 प्रधान आयुक्त/ आयुक्त जलजमटेड, सीमािुल्क, (Int-09)/2020 ददनांक B-46, होज़री कस्ट्टम हाउस, 21.12.2020. कॉम््लेक्स, फ़ेस-II, नोएडा कोंकोर कॉम््लेक्स, नोएडा-201305. गौतम बुध नगर, ग्रेटर नोएडा. प्रधान आयुक्त/ आयुक्त सीमािुल्क (आयात), इनलैंड कंटेनर जडपो- तुगल्काबाद, नई ददल्ली. संयुक्त/अपर आयुक्त सीमािुल्क, इनलैंड कंटेनर जडपो-पटपरगंि, नई ददल्ली. संयुक्त/अपर आयुक्त सीमािुल्क, मुंदरा पीयूबी जबलल्डंग, अदानी पोटड, मुंदरा. संयुक्त/अपर आयुक्त सीमािुल्क (न्द्हािा िेिा-II), ििाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 9. मै. नेकटर लाइफसाइन्द्सेस फ़ा. सं. DRI/KZU/ CF/Enq-22 प्रधान आयुक्त/ आयुक्त जल., सीमािुल्क (Int-09)/ 2020 ददनांक (न्द्हािा िेिा-II), SCO-38-39, 21.12.2020. ििाहरलाल नेहरू कस्ट्टम सैक्टर-9D, हाउस, चंडीगढ़-160009. रायगढ़. संयुक्त/अपर आयुक्त सीमािुल्क (जनयाडत), एयर कागो कॉम््लेक्स, न्द्यू कस्ट्टम हाउस, नई ददल्ली. सहायक/उप आयुक्त सीमािुल्क, कस्ट्टम हाउस, बालािी मंददर के जनकट, कांडला. [फा. सं.DRI/HQ-CI/50D/CAA-1/2021] दीपक कुमार, अपर जनदेिक MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) NOTIFICATION New Delhi, the 14th January, 2021 No. 05/2021-Customs (N.T./CAA/DRI) S.O. 186 (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 Name of Adjudicating Common No. and Address and Date Authorities Adjudicating Authority (1) (2) (3) (4) (5) 1. M/s. MetricStream F. No. DRI/AZU/ GI-02/Enq- Principal Commissioner/ Additional Infotech (India) 75(Int-17)/2019 dated Commissioner of Customs, Director General Private Limited, 09.12.2020 Air Cargo Complex (Adjudication), AMR Tech Park-48, (Import), Directorate of 23 & 24, Hongasandra New Custom House, Revenue Village, Bagur Hobli, Delhi. Intelligence, Bengaluru South Mumbai. Taluk, Bengaluru-560068 and 2 others.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. M/s. Advantek Fuel F. No. Joint/Additional Joint/Additional Systems Pvt. Ltd., DRI/HZU/VJRU/KSRU/26/Enq- Commissioner of Customs Commissioner of #4/31, Site-IV, 07(Int-03)/2020 dated (Import), Inland Container Customs (Import), Industrial Area, 05.12.2020 Depot-Patparganj, Inland Container Sahibabad, Ghazipur, Depot-Patparganj, Ghaziabad-201010. Delhi. Ghazipur, Joint/Additional Delhi. Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi. 3. M/s. D-Link (India) F. No. DRI/MZU/CI (NS)/Int- Commissioner of Customs, Additional Limited, 97/2017 dated 29.12.2020. Custom House, Director General Plot No. UO2B, Marmagoa Harbour, (Adjudication), Verna Industrial Vasco-Da-Gama, Directorate of Estate, Verna, Goa. Revenue Salcette, Commissioner of Customs Intelligence, Goa-403722. (Nhava Sheva-V), Mumbai. Jawaharlal Nehru Custom House, (For Sl. No. 3 to 4 Raigad. of the Table) Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai. 4. M/s. Brightstar F. No. DRI/MZU/CI (NS)/Int- Commissioner of Customs Telecommunications 99/2017 dated 31.12.2020 (Import), India Ltd., Air Cargo Complex, 1st Floor, Plot No. 16, Sahar, Andheri (East), Udyog Vihar, Mumbai. Phase-IV, Principal Commissioner of Gurugram-122015. Customs, Air Cargo Complex (Import), New Custom House, New Delhi. Commissioner of Customs (Chennai-II), Import Commissionerate, Custom House, Chennai. Principal Commissioner of Customs (Chennai-VII), Air Cargo Complex, Meenambakkam, Chennai. Commissioner of Customs (Nhava Sheva-V), Jawaharlal Nehru Custom House, Raigad. Additional Commissioner of Customs (Import), Inland Container Depot- Tughlakabad, New Delhi. 5. M/s. Indo Borax and F. No. DRI/AZU/SRU- Principal Commissioner/ Additional Chemicals Ltd., 06/2020/Indo-Borax dated Commissioner of Customs, Director General 302, Link Rose 16.12.2020. Indore, (Adjudication), Building, Manik Bagh Palace, Directorate of[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7 Linking Road, Indore Revenue Near Kotak Mahindra Principal Commissioner/ Intelligence, Bank, Santacruz West, Commissioner of Customs, Mumbai. Mumbai-400054 Custom House, and 5 others. Near All India Radio, Navrangpura, Ahmedabad. 6. M/s. Savita Polymers F. No. DRI/KZU/ CF/Enq-04 Principal Commissioner/ Additional Ltd., (Int-09)/ 2019 dated 21.12.2020. Commissioner of Customs Director General 66/67, Nariman (Import-II), (Adjudication), Bhavan, Nariman New Custom House, Directorate of Point, Ballard Estate, Revenue Mumbai-400021. Mumbai. Intelligence, Joint/Additional Mumbai. Commissioner of Customs (Nhava Sheva-II), (For Sl. No. 6 To Jawaharlal Nehru Custom 9 of the Table) House, Raigad. 7. M/s. Satyendra F. No. DRI/KZU/ CF/Enq-18 Principal Commissioner/ Packaging Limited, (Int-09)/ 2020 dated 21.12.2020. Commissioner of Customs, Survey No. 111/4, Custom House, Opposite to Hotel Near All India Radio, 2000, Navrangpura, NH-8, At Gopalpura, Ahmedabad. Tal & Distt-Anand, Principal Commissioner/ Gujarat-388370. Commissioner of Customs (Preventive), Jamnagar, Sharda House, Bedi Bandar, Jamnagar. Joint/Additional Commissioner of Customs, Mundra PUB Building, Adani Port, Mundra. 8. M/s. Pioneer F. No. DRI/KZU/ CF/Enq-20 Principal Commissioner/ Polyleathers Limited, (Int-09)/2020 dated 21.12.2020. Commissioner of Customs, B-46, Hosiery Custom House, Complex, Phase-II, Noida, Concor Complex, Noida-201305. Gautam Budh Nagar, Greater Noida. Principal Commissioner/ Commissioner of Customs (Import), Inland Container Depot- Tughlakabad, New Delhi. Joint/Additional Commissioner of Customs, Inland Container Depot- Patparganj, New Delhi. Joint/Additional Commissioner of Customs, Mundra PUB Building, Adani Port, Mundra. Joint/Additional Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] House, Raigad. 9. M/s. Nectar F. No. DRI/KZU/ CF/Enq-22 Principal Commissioner/ Lifesciences Ltd., (Int-09)/ 2020 dated 21.12.2020. Commissioner of Customs SCO-38-39, (Nhava Sheva-II), Sector-9D, Jawaharlal Nehru Custom Chandigarh-160009. House, Raigad. Joint/Additional Commissioner of Customs (Export), Air Cargo Complex, New Custom House, New Delhi. Assistant/ Deputy Commissioner of Customs, Custom House, Near Balaji Temple, Kandla. [F. No. DRI/HQ-CI/50D/CAA-1/2021] DEEPAK KUMAR, Addl. 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.

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