Executive Summary:
This notification, issued by the Ministry of Finance's Department of Revenue, extends the period for duty or interest determination under Section 28 of the Customs Act, 1962. It concerns specific noticees mentioned in the table for adjudication of show cause notices. The extension is for one year, effective from January 10, 2020.
Key Points / Main Content:
* **Extension of Time Period:**
* Extends the period for determining duty or interest under Section 28(8) of the Customs Act, 1962.
* The extension is granted under the first proviso to Section 289 of the Customs Act, 1962.
* The extension period is one year, effective from January 10, 2020.
* **Scope:**
* Applies to noticees listed in column 2 of the table.
* Relates to the show cause notices detailed in column 3 of the table.
* Concerns cases where a Common Adjudicating Authority has been appointed, as specified in column 4 of the table.
* **Table Details:**
* Lists the name and address of the noticee (Ms. Dish TV India Ltd.).
* Includes the show cause notice number and date (DRI F. No. DRIBZU SIVEnq06 SCN No. DRIBZUSCN022019 dated 01.02.2019).
* Specifies the notification number and date appointing the Common Adjudicating Authority (Notification No. 42019 Customs NTCAADRI F. No. DRIHQCI50DCAA332019CI dated 10.01.2019).
Impact Analysis:
Director General, Revenue Intelligence:
Impact: Responsible for extending the period for duty determination under the Customs Act, 1962.
Action Required: Ensure compliance with the notification.
Ms. Dish TV India Ltd.:
Impact: Subject to extended period for duty or interest determination, requiring potential continued engagement with the adjudication process.
Action Required: Continue to cooperate with the adjudication process related to the specified show cause notice.
Common Adjudicating Authority:
Impact: Their jurisdiction continues for an additional year for the specified cases.
Action Required: Continue adjudication proceedings for the cases mentioned in the notification.
Key Entities Referenced
Customs Act, 1962: A legal act governing customs duties and related matters in India. Section 28 and 289 are specifically mentioned.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating smuggling and customs fraud.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes like customs duty, central excise, service tax and Goods and Services Tax (GST).
Ministry of Finance: A ministry within the Government of India responsible for the country's finances.
New Delhi: The location where the notification was issued.
Dish TV India Ltd.: A company that is the subject of a show cause notice related to customs regulations.
Jaspreet Singh Sukhija: Joint Director involved in the notification process.
Noida, Uttar Pradesh: A city in Uttar Pradesh, India, where Dish TV India Ltd. is located.
ररररििििजजजज(cid:4)(cid:4)(cid:4)(cid:4)(cid:5)(cid:5)(cid:5)(cid:5)ीीीी सससस..ंं..ंं डडडडीीीी....एएएएलललल....---- 33333333000000004444////99999999 RRRREEEEGGGGDDDD.... NNNNOOOO.... DDDD.... LLLL....----33333333000000004444////99999999
सी.जी.-डी.एलxxxxxxxx.-xxxxअGGGGIIII.DDDD-HHHH0xxxx7xxxxxxxx012020-215183
CG-DL-E-07012020-215183
xxxGIDExxx
अअअअससससााााधधधधााााररररणणणण
EXTRAORDINARY
भभभभाााागगगग II—खखखख(cid:2)(cid:2)(cid:2)(cid:2) ड ड ड ड 3333 उउउउपपपप----खखखख(cid:2)(cid:2)(cid:2)(cid:2) ड ड ड ड (ii)
PART II—Section 3—Sub-section (ii)
(cid:5)(cid:5)(cid:5)(cid:5)ााााििििधधधधककककाााारररर ससससेे े े(cid:5)(cid:5)(cid:5)(cid:5)ककककााााििििशशशशतततत
PUBLISHED BY AUTHORITY
सससस..ंं..ंं 71] ननननईईईई (cid:1)(cid:1)(cid:1)(cid:1)दददद(cid:3)(cid:3)(cid:3)(cid:3)ललललीीीी,,,, शशशशु(cid:8)ु(cid:8)ु(cid:8)ु(cid:8)ववववाााारररर,,,, जजजजननननववववररररीीीी 3333,,,, 2222000022220000////पपपपौौौौषषषष 11113333,,,, 1111999944441111
No. 71] NEW DELHI, FRIDAY, JANUARY 3, 2020/PAUSHA 13, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय अअअअ(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)यययय(cid:15)(cid:15)(cid:15)(cid:15) ककककरररर एएएएवववव ंं ंंससससीीीीममममाााा शशशश(cid:18)(cid:18)ुु(cid:18)(cid:18)ुु कककक बबबबोोोोडडडड(cid:22)(cid:22)))(cid:22)(cid:22)))
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव आआआआससससचचूूचचूू ननननाााा ििििननननददददेशेशेशेशााााललललयययय))))
अअअअििििधधधधससससचचचचूूूू ननननाााा
नई (cid:4)द(cid:6) ली,,,, 00002222 जनवरी,,,, 2222000022220000
सससस..ंं..ंं 1111////2222000022220000-ससससीीीीममममाााा शशशश(cid:3)(cid:3)ुु(cid:3)(cid:3)ुु कककक ((((गगगग...ैै.ैैटटटट..ैै.ैै.////ससससीीीीएएएएएएएए////एएएए(cid:6)(cid:6)(cid:6)(cid:6)ससससटटटट(cid:10)(cid:10)ैै(cid:10)(cid:10)ैै शशशशनननन////ररररााााआआआआििििनननन))))
ककककाााा....आआआआ.... 77773333((((अअअअ)))).—सीमा शु(cid:6)क अिधिनयम,,,, 1962 (1962 का 52) क(cid:12) धारा 28(9) के (cid:13)थम परंतुक (cid:16)ारा (cid:13)द(cid:19)
शि(cid:21)य(cid:23) का (cid:13)योग करते (cid:26)ए महािनदशे क,,,, राज(cid:29)व आसचू ना िनदशे ालय तािलका के (cid:29)त भ (3) म" उ(cid:6)लिे खत कारण बताओ
नो&टस के )याय िनण+यन के (cid:13)योजनाथ,,+,, िजनके िलए यथा-उ(cid:6)लेिखत तािलका के (cid:29)त भ (4) म" उ(cid:6)लिे खत समान )याय
िनण+यन (cid:13)ािधकारी पहल े ही िनयु(cid:21) हो चकु ा ह,,,,ै तािलका के (cid:29)तंभ (2) म" उ(cid:6)लेिखत नो&टिसय(cid:23) के संबंध म " शु(cid:6)क अथवा
.याज िनधा+रण के (cid:13)योजनाथ,,+,, एतद(cid:16)ारा सीमा शु(cid:6)क अिधिनयम,,,, 1962 क(cid:12) धारा 28 क(cid:12) उप-धारा (8) के तहत
समायाविध (cid:4)दनाकं 10.01.2020 से एक वष +क(cid:12) अविध के िलए बढ़ाते ह:ै————
90 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)
ततततााााििििललललककककाााा
(cid:13)(cid:13)(cid:13)(cid:13).... ननननोोोो(cid:16)(cid:16)(cid:16)(cid:16)टटटटििििससससयययय(cid:20)(cid:20)(cid:20)(cid:20) ककककाााा ननननाााामममम एएएएवववव ंं ंंपपपपतततताााा ककककााााररररणणणण बबबबततततााााओओओओ ननननोोोो(cid:16)(cid:16)(cid:16)(cid:16)टटटटसससस सससस(cid:26)(cid:26)ंं(cid:26)(cid:26)ंं ययययाााा एएएएवववव ंंं ं (cid:27)(cid:27)(cid:27)(cid:27)ददददननननााााककंंककंं ((((ससससीीीीममममाााा ससससममममाााानननन ####ययययाााायययय ििििननननणणणण"य"य"य"यनननन अअअअििििधधधधककककााााररररीीीी
सससस..ंंं.ं. शशशशु(cid:30)ु(cid:30)ु(cid:30)ु(cid:30)कककक अअअअििििधधधधििििननननययययमममम,,,, 1111999966662222 कककक(cid:31)(cid:31)(cid:31)(cid:31) धधधधाााारररराााा 22228888((((9999))))((((bbbb)))) ककककेेेे ििििननननययययु%ु%ु%ु% ककककररररननननेे े े ववववााााललललीीीी अअअअििििधधधधससससचचूूचचूू ननननाााा सससस..ंं..ंं
अअअअंतंतंतंतगगगग"त"त"त"त)))) औऔऔऔरररर (cid:27)(cid:27)(cid:27)(cid:27)ददददननननााााककंंककंं
((((1111)))) ((((2222)))) ((((3333)))) ((((4444))))
1111.... मै िडश टीवी इंिडया िल.,,,, डीआरआई फा.सं . DRI/BZU/ S-IV/Enq-06 अिधसूचना सं. 4/2019-सीमा
1लतल, FC-9, (Int-Nil)/2018 शु(cid:3)क (गै.टै./सीएए/राआिन)
(cid:1)फ(cid:3)म िस(cid:8)ट, सै(cid:11)टर-16A, (cid:1)दनांक 10.01.2019 (cid:1)दनांक 01.02.2019
नोएडा-201301 (SCN No. DRI/BZU/SCN/02/2019)
और 2 अ(cid:14)य.
[Qk- la DRI/HQ-CI/50D/CAA-33/2019-CI]
जस(cid:13)ीत 0सह सखु ीजा, संयु(cid:21) िनदशे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 2nd January, 2020
No. 1/2020-Customs (N.T./CAA/EXTENSION/DRI)
S.O. 73(E).—In exercise of powers conferred upon by first proviso to section 28(9) of the
Customs Act, 1962 (52 of 1962), the Director General, Revenue Intelligence, hereby extends the period
for purpose of determination of duty or interest under sub-section (8) of section 28 of the Customs
Act, 1962, by a further period of one year with effect from 10.01.2020 in respect of the noticees
mentioned in column (2) of the Table for the purpose of adjudication in respect of show-cause notice
mentioned in column (3) of the Table for which Common Adjudicating Authority stands appointed, as
mentioned in column (4) of the Table below, namely:
TABLE
Sl. Name of Noticee (s) and Address Show-Cause Notice Number and Date Notification number and
No. (falling under section 28(9)(b) of the Date appointing Common
Customs Act, 1962) Adjudicating Authority
(1) (2) (3) (4)
1. M/s. Dish TV India Ltd., DRI F. No. DRI/BZU/ S-IV/Enq-06 Notification No. 4/2019-
1st Floor, FC-9, (Int-Nil)/2018 dated 10.01.2019 Customs (NT/CAA/DRI)
Film City, Sector-16A, (SCN No. DRI/BZU/SCN/02/2019) dated 01.02.2019
Noida-201301
and 2 others.
[F. No. DRI/HQ-CI/50D/CAA-33/2019-CI]
JASPREET SINGH SUKHIJA, 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.