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Date: 26-Dec-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section (1) of section 4, read with section 3 and sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962),

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 87/2024-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs, appoints specific officers to adjudicate show cause notices issued to certain companies.
  • The notification assigns adjudicating authorities to cases related to M/s HD Hyundai Construction Equipment India Pvt. Ltd. and other entities.

Key Changes

  • The notification appoints a 'Dy/Assistant Commissioner of Customs, Gr.V, NS-V, JNCH, Nhava Sheva' to adjudicate a show cause notice issued to M/s HD Hyundai Construction Equipment India Pvt. Ltd. on 29.12.2023.
  • An 'Assistant Commissioner of Customs, CRC-II, ACC, Sahar, Mumbai' is appointed to adjudicate a show cause notice issued on 18.01.2024.
  • An 'Assistant Commissioner of Customs, Gr.V, Import-I NCH, Mumbai-I' is appointed to adjudicate a show cause notice issued on 07.03.2024.
  • The notification references specific show cause notice numbers and dates for each company.

Impact Analysis

Impact on Companies

  • The companies should ensure they are aware of the timelines for submission of information and appearance before the adjudicating authority.

Impact on Customs Authorities

  • The notification ensures that each case is assigned to a specific authority, streamlining the adjudication process.

Suggested Action Items

  • The Customs authorities should ensure that the adjudication process is conducted fairly and efficiently.

Key Entities Referenced

Central Board of Indirect Taxes and Customs: The issuing authority for this notification, responsible for administering indirect taxes and customs duties. Customs Act, 1962: The primary legislation governing customs duties and procedures in India. The notification is issued under sections 3, 4, and 5 of this act. M/s HD Hyundai Construction Equipment India Pvt. Ltd.: One of the companies specifically named in the notification as a noticee. Dy/Assistant Commissioner of Customs, Gr.V, NS-V, JNCH, Nhava Sheva: The adjudicating authority appointed for the show cause notice issued to M/s HD Hyundai Construction Equipment India Pvt. Ltd. Assistant Commissioner of Customs, CRC-II, ACC, Sahar, Mumbai: The adjudicating authority appointed for the show cause notice issued on 18.01.2024. Assistant Commissioner of Customs, Gr.V, Import-I NCH, Mumbai-I: The adjudicating authority appointed for the show cause notice issued on 07.03.2024.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-26122024-259629 CG-DxLx-xEG-I2D6H1x2x2x0 24-259629 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 5143] नई दिल्ली, बृहस्ट्पजतिार, दिसम्ब र 26, 2024/पौष 5, 1946 No. 5143] NEW DELHI, THURSDAY, DECEMBER 26, 2024/PAUSHA 5, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एिं सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 24 दिसम् बर, 2024 स.ं 87/2024-सीमा िल्ु क (ग.ैटै.) का.आ. 5558(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उपधारा (1), के साथ पठित धारा 3, और धारा 5 की उपधारा (1) और (1ए) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड, एतद्द्वारा, जनम्न िी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 मे उल्लेजखत अजधकाठरयों दक िजियों और कतडव्यों के जनिडहन के िाजयत्ि को सारणी के कॉलम 1 में उल्लेजखत नोठटसी के संिभड में, कॉलम 2 में उल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयुि करता ह,ै यथा:- सारणी नोठटसी का नाम और कारण बताओ नोठटस सख्ं या और न्यायजनणयड न प्राजधकरण का जनयिु की गयी साधारण न्यायजनणयड न पता (मसै स)ड दिनाकं नाम प्राजधकरण (1) (2) (3) (4) मेससड एचडी हुंडई कारण बताओ नोठटस दिनांक उप/सहायक आयुि, सीमा उप/सहायक आयुि, सीमा िुल्क, कंस्ट्रक्िन इदिपमेंट 29.12.2023 एफ. नं. S/26-Misc- िुल्क, Gr.V, NS-V,, Gr.V, NS-V,, िेएनसीएच, न्हािा इंजडया प्रा. जलजमटेड, 627/23 24/Gr.V/JNCH द्वारा िारी िेएनसीएच, न्हािा िेिा। िेिा। प्लॉट नंबर -2, दकया गया। 8323 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] एमआईडीसी, चाकन, कारण बताओ नोठटस दिनांक सहायक आयुि, सीमा िुल्क, फेि- II, ग्राम खलुम्रे, 18.01.2024 एफ. नं. S/3-Misc-CRC-II, ACC, सहार, मुंबई। तालुका खेड़, जिला-83/2023-24/CRC-II/ACC द्वारा पुणे-410501 िारी दकया गया। कारण बताओ नोठटस दिनांक सहायक आयुि, सीमा िुल्क, 07.03.2024 एफ. नं. Gr.V, आयात-I एनसीएच, I(22)/OTH/3498/2022-GR-5- मुंबई-I O/o COMMR-CUS-IMP-I- ZONE-I-MUMBAI द्वारा िारी दकया गया। [फा. सं. 466/39/2024-सीमा िुल्क.V] मेघा बंसल, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 24th December, 2024 No. 87/2024-Customs (N.T.) S.O. 5558(E).—In exercise of the powers conferred by sub-section (1) of section 4, read with section 3 and sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, hereby appoints officer mentioned in column (4) of the Table below to exercise the powers and discharge duties conferred or imposed on officers mentioned in column (3) of the said Table in respect of Noticee mentioned in column (1) of the Table, for purpose of adjudication of show cause notices mentioned in column (2) therein, namely:- TABLE Name of the Name of Adjudicating Common Adjudicating Noticee(s) and Show Cause Notice Number and Date Authorities Authority appointed Address (M/s.) (1) (2) (3) (4) M/s HD Hyundai Show Cause Notice dated 29.12.2023 Dy/Assistant Dy/Assistant Construction issued vide F. No. S/26-Misc-627/23 Commissioner of Commissioner of Customs, Equipment India Pvt. 24/Gr.V/JNCH Customs, Gr.V, NS-V, Gr.V, NS-V, JNCH, Nhava Ltd, Plot No. A-2, JNCH, Nhava Sheva. Sheva. MIDC, Chakan, Show Cause Notice dated 18.01.2024 Assistant Commissioner Phase-II, Village issued vide file No. S/3-Misc-83/2023-of Customs, CRC-II, Khalumbre, Taluka 24/CRC-II/ACC ACC, Sahar, Mumbai. Khed, Distt.-Pune- Show Cause Notice dated 07.03.2024 Assistant Commissioner 410501 issued vide file No. of Customs, Gr.V, I(22)/OTH/3498/2022-GR-5-O/O Import-I NCH, COMMR-CUS-IMP-I-ZONE-I- Mumbai-I. MUMBAI [F. No. 466/39/2024-Cus-V] MEGHA BANSAL, Under Secy. 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.

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