This notification, No. 11/2020-Customs (N.T./CAA/EXTENSION/DRI), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, extends the period for determination of duty or interest under subsection (8) of section 28 of the Customs Act, 1962.
The extension, authorized under the first proviso to section 289 of the Customs Act, 1962, grants a further one-year extension, effective from the expiry date of the initial show cause notice (SCN) dated March 22, 2019. This extension applies to the noticee mentioned in column 2 of the table within the notification, regarding adjudication related to the show cause notice in column 3, for which a Common Adjudicating Authority has been appointed as outlined in column 4.
Specifically, this notification concerns Ms. Fine Organic Industries Pvt. Ltd., Fine House, Anandji Street, Off. M. G. Road, Ghatkopar East, Mumbai-400013, and 2 others. The relevant show cause notice number is F. No. DRIAZUGRU14Int17/2016-2019, dated March 22, 2019. The notification number appointing the Common Adjudicating Authority is 22/2019-Customs (N.T./CAA/DRI) dated May 27, 2019. The extension is issued by JASPREET SINGH SUKHIJA, Jt. Director.
Key Entities Referenced
Customs Act, 1962: A law referenced in the notification regarding determination of duty or interest.
Ministry of Finance: The government ministry under which the Department of Revenue operates.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for enforcing customs and excise laws.
Director General, Revenue Intelligence: The head of the Directorate of Revenue Intelligence, who extends the period for duty determination.
New Delhi: The location where the notification was issued.
Mumbai, Maharashtra: The city and state where Ms Fine Organic Industries Pvt. Ltd. is located.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअI.D-E0x6x0x 22020-215979
CG-DL-E-06022020-215979
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 522] नई ददल्ली, मगं लिार, फरिरी 4, 2020/माघ 15, 1941
No. 522] NEW DELHI, TUESDAY, FEBRUARY 4, 2020/MAGHA 15, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
(रािस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 3 फरिरी, 2020
स.ं 11/2020-सीमा िल्ु क (ग.ैटै./सीएए/एक्सटैन्द्िन/राआजन)
का.आ. 560(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 28(9) के प्रथम परंतुक द्वारा प्रदत्त
िजियों का प्रयोग करते हुए महाजनदिे क, रािस्ट्ि आसूचना जनदिे ालय ताजलका के स्ट्तम्भ (3) में उल्लेजखत कारण बताओ
नोटटस के न्द्याय जनणडयन के प्रयोिनाथड, जिनके जलए यथा उल्लेजखत ताजलका के स्ट्तम्भ (4) में उल्लेजखत समान न्द्याय जनणडयन
प्राजधकारी पहले ही जनयुि हो चुका है, ताजलका के स्ट्तंभ (2) में उल्लेजखत नोटटजसयों के संबंध में िुल्क अथिा ब्याि जनधाडरण के
प्रयोिनाथड, एतद द्वारा सीमा िुल्क अजधजनयम, 1962 की धारा 28 की उप धारा (8) के तहत समायािजध प्रारजम्भक कारण
बताओ नोटटस ददनांक 22.03.2019 की समाजि से एक िर्ड की अिजध के जलए बढ़ाते ह:ैं-
718 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ताजलका
क्र. नोटटजसयों का नाम एि ंपता कारण बताओ नोटटस संख्या एि ंददनांक समान न्द्याय जनणडयन अजधकारी
सं. (सीमा िल्ु क अजधजनयम, 1962 की धारा जनयुि करने िाली अजधसूचना
सं. और ददनांक
28(9)(b) के अंतगडत)
(1) (2) (3) (4)
1. मै फ़ाइन ऑगडजनक इंडस्ट्रीज़ प्रा. जल., फा.सं . DRI/AZU/ GRU-14/ (Int-17/ अजधसूचना स.ं 22/2019-सीमा
फ़ाइन हाउस, आनंदिी स्ट्रीट, 2016)/2019 िुल्क (गै.टै./सीएए/राआजन)
ऑफ एम िी रोड, ददनांक 22.03.2019. ददनांक 27.05.2019
घाटकॉपर ईस्ट्ट,
मुंबई-400013
और 2 अन्द्य.
[फा.स ं . DRI/HQ-CI/50D/CAA-7/2020-CI]
िसप्रीत ससह सुखीिा, संयुि जनदेिक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence )
NOTIFICATION
New Delhi, the 3rd February, 2020
No. 11/2020-Customs (N.T./CAA/EXTENSION/DRI)
S.O. 560(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 the expiry of the period of the initial SCN dated 22.03.2019 in respect of the
noticee 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 Notification number
No. Date (falling under section and Date appointing
28(9)(b) of the Customs Act, Common Adjudicating
1962) Authority
(1) (2) (3) (4)
1. M/s Fine Organic Industries Pvt. Ltd., F. No. DRI/AZU/GRU-14/(Int-17/ Notification No.
Fine House, Anandji Street, 2016)/2019 22/2019-Customs
Off. M. G. Road, Ghatkopar East, dated 22.03.2019. (NT/CAA/DRI)
Mumbai-400013 dated 27.05.2019.
and 2 others.
[F. No. DRI/HQ-CI/50D/CAA-7/2020-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.