Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, extends the period for determination of duty or interest under Section 28 of the Customs Act, 1962. The extension is for one year, effective from September 6, 2019, for specific noticees listed in the table. This extension applies to the adjudication of show cause notices for which a Common Adjudicating Authority has been appointed.
Key Points / Main Content:
Extension of Time Period:
* The Director General of Revenue Intelligence extends the period for determining duty or interest.
* The extension is under Section 28(8) of the Customs Act, 1962.
* The extended period is one year, starting from September 6, 2019.
Applicability:
* The extension applies to noticees listed in column 2 of the table provided in the notification.
* It concerns the adjudication of show cause notices in column 3, for which a Common Adjudicating Authority is appointed, as listed in column 4.
Table Details:
* Sl. No. 1: Ms AGG Exports, DRI F. No. DRIRULDH856ENQ7 INT01 2014IV dated 29.01.2016 read with corrigendum dated 06.09.2018. Customs NTCAADRI dated 24.09.2018 and 4 others.
* Sl. No. 2: Ms Shree Traders, DRI F. No. DRIRULDH856ENQ7 INT01 2014V dated 0711.09.2017 read with corrigendum dated 06.09.2018. Customs NTCAADRI dated 24.09.2018 and others.
Impact Analysis:
Noticees (Ms AGG Exports, Ms Shree Traders, and others listed):
* Impact: The period for determination of duty or interest related to their show cause notices is extended by one year.
* Action Required: Await further adjudication based on the extended timeline.
Common Adjudicating Authority:
* Impact: The authority will continue adjudication for an additional year, as per the extended period.
* Action Required: Continue adjudication processes within the extended timeframe, considering the notification.
Department of Revenue/Directorate of Revenue Intelligence:
* Impact: The notification formalizes the extension of time for duty/interest determination.
* Action Required: Implement the extension and ensure compliance with the Customs Act, 1962, as amended.
Key Entities Referenced
Customs Act, 1962: A law pertaining to customs duties and regulations in India, specifically sections 28 and 289 are mentioned in the context of duty and interest determination.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating smuggling and tax evasion. It is the issuing authority for the notification.
Ministry of Finance, Department of Revenue: A department of the Indian government responsible for financial matters and revenue collection, under which the Central Board of Indirect Taxes and Customs operates.
Central Board of Indirect Taxes and Customs: An Indian government agency responsible for the formulation of policy concerning levy and collection of indirect taxes, customs duties and prevention of smuggling.
New Delhi: The location of the notification's issuance and the location of Government of India Press.
AGG Exports, Ludhiana, Punjab: One of the noticees mentioned in the table, located in Ludhiana, Punjab, against whom a show cause notice has been issued.
Shree Traders, Bangalore, Karnataka: One of the noticees mentioned in the table, located in Bangalore, Karnataka, against whom a show cause notice has been issued.
S.O. 3161(E): The statutory order number related to the notification regarding the extension of time for duty or interest determination.
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1. म ैएजीजी एB(cid:8)पोCस,= डीआरआई फ़ा. स.ं DRI/RU- अिधसूचना सं. 20/2018-सीमा
A-11, फोकल पॉइंट, LDH/856/ENQ-7 (INT-01)/ शु(cid:3)क (गै.टै./सीएए/राआिन) (cid:1)दनाकं
4532 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
लुिधयाना-141010 2014/IV (cid:1)दनाकं 29.01.2016, (cid:1)दनाकं 24.09.2018
और 4 अ<य. 06.09.2018 के शिु GपH के साथ पठनीय.
2. म ैJी Kैडस,= डीआरआई फ़ा. स.ं DRI/RU- अिधसूचना सं. 20/2018-सीमा
No-18/1(17), LDH/856/ENQ-7 (INT-01)/ 2014/V शु(cid:3)क (गै.टै./सीएए/राआिन) (cid:1)दनाकं
24.09.2018
1ला एवं 2रा तल, (cid:1)दनाकं 07/11.09.2017 (cid:1)दनाकं
कमरा स ं123, 06.09.2018 के शिु GपH के साथ पठनीय.
लालबाग फोट= रोड,
बANलोर-560004
और अ<य.
[फा. सं. DRI/HQ-CI/50D/CAA-33/2019-CI]
सुचेता (cid:8)ीजेश,,,, अपर िनदेशक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 29th August, 2019
No. 40/2019-Customs (N.T./CAA/EXTENSION/DRI)
S.O. 3161(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 06.09.2019 in respect of the noticees mentioned in column (2) of the Table for the purpose of adjudication in
respect of show cause notices 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 Show Cause Notice Number and Date Notification number and
No. Address [falling under section 28(9)(b) of the Date appointing Common
Customs Act, 1962] Adjudicating Authority
(1) (2) (3) (4)
1. M/s AGG Exports, DRI F. No. DRI/RU-LDH/856/ENQ-7 Notification No. 20/2018-
A-11, Focal Point, (INT-01)/ 2014/IV dated 29.01.2016 read Customs (NT/CAA/DRI)
Ludhiana-141010 with corrigendum dated 06.09.2018. dated 24.09.2018
and 4 others.
2. M/s Shree Traders, DRI F. No. DRI/RU-LDH/856/ENQ-7 Notification No. 20/2018-
No-18/1(17), 1st & 2nd Floor, (INT-01)/ 2014/V dated 07/11.09.2017 read Customs (NT/CAA/DRI)
Room No. 123, with corrigendum dated 06.09.2018. dated 24.09.2018
Lalbagh Fort Road,
Bangalore-560004
and others.
[F. No. DRI/HQ-CI/50D/CAA-33/2019-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.