## Policy Summary: Extension of Time for Duty/Interest Determination under the Customs Act, 1962
This notification, No. 6/2020-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.
Specifically, the Director General of Revenue Intelligence, exercising powers conferred by the first proviso to section 28(9) of the Customs Act, 1962, extends the period by one year from the expiry of the initial show cause notice (SCN) dated January 31, 2019.
This extension applies to the noticee, Ms. IBM India Pvt. Ltd., Subramanya Arcade, Banneraghatta Road, Bangalore, concerning Show Cause Notice Number SCNDRI BZU072019 dated February 27, 2019 (F. No. DRIBZU Enq6Int12015). This SCN falls under section 28(9b) of the Customs Act, 1962 and Notification No. 52019 Customs NTCAADRI No. 12, dated 31.01.2019. The Common Adjudicating Authority stands appointed under F. No. DRIHQCI50DCAA52020CI.
The notification is issued in New Delhi on January 28, 2020, and signed by JASPREET SINGH SUKHIJA, Jt. Director.
Key Entities Referenced
Customs Act, 1962: A legal act that this notification is related to, specifically sections 28 and 289.
Central Board of Indirect Taxes and Customs: A government organization under the MINISTRY OF FINANCE, responsible for this notification.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for enforcing customs laws and preventing smuggling, issuing the notification.
New Delhi: Location where the notification was issued, in Delhi.
IBM India Pvt. Ltd.: A company that is the subject of a show cause notice (SCN) mentioned in the notification.
Bangalore, Karnataka: Address of IBM India Pvt. Ltd.
Jaspreet Singh Sukhija: Jt. Director who signed the notification
Ministry of Finance: The ministry under which the Central Board of Indirect Taxes and Customs falls.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एल.-अ.-29012020-215779
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 410] नई ददल्ली, बधु िार, िनिरी 29, 2020/माघ 9, 1941
No. 410] NEW DELHI, WEDNESDAY, JANUARY 29, 2020/MAGHA 9, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
(रािस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 28 िनिरी, 2020
स.ं 6/2020-सीमा िल्ु क (ग.ैट.ै/सीएए/एक्सटैन्द्िन/राआजन)
का.आ. 444(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 28(9) के प्रथम परंतुक द्वारा
प्रदत्त िजियों का प्रयोग करत े हुए महाजनदेिक, रािस्ट्ि आसूचना जनदेिालय ताजलका के स्ट्तम्भ (3) में उल्लेजखत
कारण बताओ नोटटस के न्द्याय जनणडयन के प्रयोिनाथड, जिनके जलए यथा-उल्लेजखत ताजलका के स्ट्तम्भ (4) म ें
उल्लेजखत समान न्द्याय जनणडयन प्राजधकारी पहले ही जनयुि हो चुका है, ताजलका के स्ट्तंभ (2) में उल्लेजखत नोटटजसयों
के संबंध म ें िल्ु क अथिा ब्याि जनधाडरण के प्रयोिनाथड, एतद्द्वारा सीमा िल्ु क अजधजनयम, 1962 की धारा 28 की
उप-धारा (8) के तहत समायािजध प्रारजम्भक कारण बताओ नोटटस ददनांक 31.01.2019 की समाजि से एक िर्ड की
अिजध के जलए बढ़ात े ह:ैं—
574 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र. नोटटजसयों का नाम एि ंपता कारण बताओ नोटटस सख्ं या एि ंददनाकं समान न्द्याय जनणयड न अजधकारी जनयिु
स.ं [सीमा िल्ु क अजधजनयम, 1962 की धारा करन ेिाली अजधसचू ना स.ं और ददनाकं
28(9)(b) के अतं गतड ]
(1) (2) (3) (4)
1. म:ै आईबीएम इंजडया प्रा. लल., फा. सं. DRI/BZU/ Enq-6/Int- अजधसूचना स.ं 5/2019-सीमा िुल्क
स.ं 12, सुबरमानया आरकेड, 1/2015 (गै.टै./सीएए/राआजन) ददनांक
बैनराघट्टा रोड, ददनांक 31.01.2019 27.02.2019
बैंग्लोर. (SCN No. SCN/DRI/
BZU/07/2019)
[फा. सं.DRI/HQ-CI/50D/CAA-5/2020-CI]
िसप्रीत लसह सुखीिा, संयुि जनदिे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 28th January, 2020
No. 6/2020-Customs (N.T./CAA/EXTENSION/DRI)
S.O. 444(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 31.01.2019 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 and
No. Date [falling under section Date appointing Common
28(9)(b) of the Customs Act, 1962] Adjudicating Authority
(1) (2) (3) (4)
1. M/s. IBM India Pvt. Ltd., F. No. DRI/BZU/ Enq-6/Int-1/2015 Notification No. 5/2019-
No. 12, Subramanya Arcade, dated 31.01.2019 Customs (NT/CAA/DRI)
Banneraghatta Road, (SCN No. SCN/DRI/ BZU/07/2019) dated 27.02.2019.
Bangalore
[F. No. DRI/HQ-CI/50D/CAA-5/2020-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.