Date: 2015-12-23Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub-section 1 of Section 4 and sub-section 1 of Section 5 of the Customs Act, 1962 52 of 1962, the Central Board of Excise and Customs hereby appoints the Principal Commissioner of Customs
Executive Summary:
This notification, No. 146/2015-Customs (N.T.), published on December 23, 2015, appoints a Common Adjudicating Authority. The Central Board of Excise and Customs authorizes the Principal Commissioner of Customs (Import, Inland Container Depot, Tughlakabad, New Delhi) to adjudicate show cause notices issued to various parties. This is enacted under Section 4(1) and Section 5(1) of the Customs Act, 1962.
Key Points / Main Content:
Appointment of Adjudicating Authority:
* The Principal Commissioner of Customs (Import, Inland Container Depot, Tughlakabad, New Delhi) is appointed as the Common Adjudicating Authority.
Authority Scope:
* The appointed authority will exercise powers and discharge duties related to officers mentioned in Column 3 of the table within the notification.
* This authority is specifically for adjudicating show cause notices mentioned in Column 2 of the table.
Table Details:
* The table lists the Sl. No., Name of the Noticee and SCN No. date and Answerable to
Show Cause Notices Addressed:
* The notification lists several show cause notices (SCN) by number, date, and the parties to whom they are addressed.
* The F. No. DZU23Enq35152014 is referenced for all show cause notices.
Impact Analysis:
Central Board of Excise and Customs:
* Impact: The Board's powers under the Customs Act, 1962, are exercised to appoint the adjudicating authority.
* Action Required: Ensure the appointed authority is informed and prepared to execute their duties.
Principal Commissioner of Customs (Import, Inland Container Depot, Tughlakabad, New Delhi):
* Impact: Granted the authority to act as the Common Adjudicating Authority for the specified cases.
* Action Required: Review the listed show cause notices and initiate adjudication proceedings.
Officers Mentioned in Column 3 of the Table:
* Impact: Their responsibilities related to the listed cases are now subject to adjudication by the appointed authority.
* Action Required: Provide necessary information and support to the Principal Commissioner of Customs for the adjudication process.
Noticees (Shri Rajesh Trehan, Ms. Krishana Enterprises, Ms. Shree Maruti Impex, Shri Rohit Sakhuja, Shri Sanjeev Sapra, Shri Surinder Khanna, Shri Rohit Bhasin and others):
* Impact: Their cases will be adjudicated by the Common Adjudicating Authority.
* Action Required: Cooperate with the adjudicating authority and provide necessary documentation and information.
Key Entities Referenced
Customs Act, 1962: A law enacted in 1962 governing customs regulations in India, referenced as the legal basis for the notification.
Central Board of Excise and Customs: The government body responsible for administering indirect taxes (excise and customs) in India.
Principal Commissioner of Customs Import, Inland Container Depot, Tughlakabad, New Delhi: An individual holding a position in the customs department with authority over imports at the Inland Container Depot in Tughlakabad, New Delhi.
Shri Rajesh Trehan: An individual named in a show cause notice (SCN) related to customs matters.
Ms. Krishana Enterprises, Delhi: A business entity located in Delhi, named in a show cause notice (SCN) related to customs matters.
Air Cargo Complex, Import, IGI Airport, New Delhi: A customs facility at Indira Gandhi International Airport in New Delhi, handling import cargo.
Nhava Sheva: Location of Jawaharlal Nehru Port Trust (JNPT). It is the largest container port in India, handling a significant volume of import and export cargo.
Udaipur, Rajasthan: City in Rajasthan where Ms. Shree Maruti Impex is located.
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[फा. स.ं 437/79/2015-सीमा-शु(cid:6)क IV]
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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd December, 2015
No. 146 /2015-Customs (N.T.)
S.O. 3518(E).—In exercise of the powers conferred by sub-section (1) of Section 4 and sub-section (1) of
Section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the
Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi to act as a Common
Adjudicating Authority to exercise the powers and discharge the duties conferred or imposed on the officers mentioned
in Column 3 in respect of the cases mentioned in Column 2 of the table given below for the purpose of adjudication of
the show cause notices mentioned therein—
Sl. No. Name of the Noticee and SCN No. & date Answerable to
1 2 3
1. Shri Rajesh Trehan, and others (a) Joint/Additional Commissioner of Customs, Air
SCN No. 51/2015 dated 26.09.2015 issued vide Cargo Complex, (Import), IGI Airport, New Delhi
F. No. DZU/23/Enq-35/15/2014 (b) Joint/Additional Commissioner of Customs, Noida
2 M/s. Krishana Enterprises, Delhi and others (a) Additional/Joint Commissioner of Customs
SCN No. 53/2015 dated 25.09.2015 issued vide (Import), JNPT, Nhava Sheva
F. No. DZU/23/Enq-35/15/2014 (b) Assistant/Deputy Commissioner of Customs
(Import), Air Cargo Complex, Sahar, Andheri (East)
Mumbai
3 M/s. Shree Maruti Impex, Udaipur and others SCN a) Joint/Additional Commissioner of Customs (Import),
No. 48/2015 dated 25.09.2015 issued vide Air Cargo Complex, New Custom House, New Delhi
F. No. DZU/23/Enq-35/15/2014 b) Joint/Additional Commissioner of Customs (Import),
ICD, Tughlakabad, New Delhi.
4 Shri Rohit Sakhuja, E-25, Masjid Moth, Greater a) Principal Commissioner of Customs, ICD, TKD,
Kailash, New Delhi-48and others New Delhi.
SCN No. 47/2015 dated 24.09.2015 issued vide b) Joint/Additional Commissioner of Customs, Air
F. No. DZU/23/Enq-35/15/2014 Cargo Complex (Import), IGI Airport, New Delhi.
5 Shri Sanjeev Sapra, 4/46, Singapore Plaza, Joint/Additional Commissioner of Customs
Saraswati Marg, Karol Bagh New Delhi and others (Preventive), New Custom House, New Delhi
SCN No. 50/2015 dated 25.09.2015 issued vide
F. No. DZU/23/Enq-35/15/2014
6 Shri Surinder Khanna, 15-A/37, 1st Floor, WEA, Joint/Additional Commissioner of Customs
Karol Bagh, New Delhi and others SCN (Preventive), New Custom House, New Delhi
No. 52/2015 dated 25.09.2015 issued vide
F. No. DZU/23/Enq-35/15/2014
7 Shri Rohit Bhasin, Shop No. 19, Prestige Chamber, Joint/Additional Commissioner of Customs
15A/1, WEA, Saraswati Marg, Karol Bagh, New (Preventive), New Custom House, New Delhi
Delhi and others SCN No. 49/2015 dated
25.09.2015 issued vide F. No. DZU/23/
Enq-35/15/2014
[F. No. 437/79/2015-Cus.IV]
Z. R. KAMILI, Director (Customs)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.