**Policy Summary:**
This notification, No. 44/2019-Customs (N.T.)(CAAEXTENSION)(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, is for a further period of one year, effective from September 18, 2019. This extension applies to the noticees listed in column 2 of the table provided in the notification, in respect of the show cause notice mentioned in column 3, for which a Common Adjudicating Authority has been appointed, as detailed in column 4. The table includes Ms. Larsen & Toubro Ltd. and Sh. Jignesh Rathod, Assistant Manager-Finance Accounts, with reference to F. No. DRIMZU FInt 442017 and F. No. DRIHQCI50DCAA42019CI, respectively. The relevant show cause notice is Notification No. 31/2019-Customs (NTCAADRI TC2) dated 24.07.2019. The notification is issued by Suchet Sreejesh, Additional Director.
Key Entities Referenced
Customs Act, 1962: A legal act referred to in the notification regarding determination of duty or interest.
Directorate of Revenue Intelligence: An organization under the MINISTRY OF FINANCE, involved in extending the period for duty determination.
Central Board of Indirect Taxes and Customs: A department under the MINISTRY OF FINANCE.
Ministry of Finance: The government ministry under which the Directorate of Revenue Intelligence and the Central Board of Indirect Taxes and Customs operate.
New Delhi: The location where the notification was issued.
Larsen Toubro Ltd.: A company mentioned as a noticee in the table, located in Mumbai, Maharashtra.
Mumbai, Maharashtra: Location of Larsen Toubro Ltd. Business Park.
Jignesh Rathod: Assistant Manager-Finance Accounts at Ms. Larsen Toubro Ltd.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 12th September, 2019
No. 44/2019-Customs (N.T./CAA/EXTENSION/DRI)
S.O. 3275(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 18.09.2019 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 Notification number and
No. Number and Date Date appointing Common
(falling under section Adjudicating Authority
28(9)(b) of the Customs
Act, 1962)
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1. M/s. Larsen & Toubro Ltd., F. No. DRI/MZU/ F/Int- Notification No. 31/2019-
L&T Business Park, 44/2017 dated 19.09.2018 Customs (NT/CAA/DRI)
TC-2 Tower B, 7th Floor, Gate No. 5, dated 24.07.2019
Powai Campus, Saki Vihar Road, Powai,
Mumbai-400072
and
Sh. Jignesh Rathod,
Assistant Manager-Finance & Accounts,
M/s. Larsen & Toubro Ltd.,
[F. No. DRI/HQ-CI/50D/CAA-4/2019-CI]
SUCHETA SREEJESH, 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.