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Date: 12-Feb-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

  • The notification appoints officers to adjudicate show cause notices issued to M/s Pernod Ricard India Pvt. Limited. This involves assigning the responsibility of resolving these notices to specific officers based on the location and nature of the case.

Key Changes

  • The Central Board of Indirect Taxes and Customs (CBIC) has appointed specific officers to handle the adjudication of show cause notices issued to M/s Pernod Ricard India Pvt. Limited.
  • The notification specifies the show cause notice numbers and dates, along with the corresponding adjudicating authority appointed for each notice.
  • For SCN 16/DC/2022-23 dated 06.12.2022, the Deputy Commissioner of Customs, Group 1/1A, O/o The Pr. Commissioner of Customs, Noida Customs (Adjudication) is appointed as the adjudicating authority.
  • For SCN 177/2022/DC/ICD-TKD dated 28.11.2022, the Deputy Commissioner of Customs, Group I, O/o The Pr. Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi is appointed as the adjudicating authority.
  • For SCN 369/2022-23/DC/Gr.I/IA/CAC/JNCH dated 27.06.2022, the Deputy Commissioner of Customs, Group I/IA, O/o The Commissioner of Customs, JNCH, Nhava Sheva-Maharashtra-400707 is appointed as the adjudicating authority.

Impact Analysis

Impact on M/s Pernod Ricard India Pvt. Limited

  • The company needs to prepare for adjudication proceedings with the respective officers, ensuring all relevant documents and information are readily available.

Impact on Customs Authorities

  • The notification promotes transparency and reduces ambiguity in the adjudication process.

Suggested Action Items

  • The Customs department should monitor the progress of the adjudication process to ensure timely resolution of the show cause notices.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The governing body responsible for formulating policy concerning levy and collection of customs, central excise duties, and service tax. It is part of the Department of Revenue under the Ministry of Finance. Customs Act, 1962: The primary legislation governing customs duties and related matters in India. M/s Pernod Ricard India Pvt. Limited: The noticee in this notification, against whom show cause notices have been issued. Show Cause Notices: Formal notices issued by the customs department to M/s Pernod Ricard India Pvt. Limited, requiring them to explain certain actions or omissions that may be in violation of customs laws.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-12022024-252011 CG-DxLx-xEG-I1D2H0x2x2x0 24-252011 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.ं 603] नई ददल्ली, सोमिार, फरिरी 12, 2024/माघ 23, 1945 No. 603] NEW DELHI, MONDAY, FEBRUARY 12, 2024/MAGHA 23, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड) अजधसचू ना नई ददल्ली, 12 फरिरी, 2024 स.ं 11/2024-सीमा िल्ु क (ग.ैटै.) का.आ. 634(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 प्रदत्त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड,ड एतद्द्वारा, जनम्न दी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 मे उल्लेजखत अजधकाठरयों दक िजियों और कतडव्यों के जनिडहन के दाजयत्ि को सारणी के कॉलम 1 म ें उल्लेजखत नोठटसी के सदं भड म,ें कॉलम 2 में उल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयिु करता ह,ै यथा:- सारणी जनयुि की गयी नोठटसी का नाम और कारण बताओ नोठटस संख्या और ददनांक न्यायजनणडयन प्राजधकरण का नाम साधारण न्यायजनणडयन पता (मैससड) प्राजधकरणl (1) (2) (3) (4) मेससड पेरनोड ठरकाडड (i) 16/ डी सी /2022-23 ददनांक (i) उप आयुि (सीमा िुल्क) समूह उप/सहायक आयुि इंजडया प्रा. जलजमटेड, 06.12.2022 फाइल नं. 1/1ए, कायाडलय प्रधान आयुि सीमा िुल्क 958 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] जबल्ल्डग नंबर 8सी, 5िीं VII(30)सीयूएस/आई सी डी- डी डी/ (सीमा िल्ु क), नोएडा सीमा िल्ु क (न्यायजनणडयन), सीमा मंजिल, डीएलएफ पनोड/िीआर.1/104/2022 िुल्क आयुि (आयात), साइबर जसटी, डीएलएफ ग्रुप I, इनलैंड कंटेनर फेि-II जडपो, तुगलकाबाद, नई (ii) 177/2022/ डी सी / आईसीडी - टी (ii) उपायुि (सीमा िुल्क), समूह I, ददल्ली का कायाडलय के डी ददनांक 28.11.2022 फाइल संख्या प्रधान आयुि सीमा िुल्क VIII/ आईसीडी / टी केडी /6 ए िी / (आयात), आईसीडी, तुगलकाबाद, िीआर-1/ पनोड ठरकाडड/227/2022 नई ददल्ली का कायाडलय 369/2022-23/ डी सी / िीआर-1/1A/ उपायुि (सीमा िुल्क), समूह I/IA, सीएसी / िेएनसीएच ददनांक सीमा िुल्क आयुि, िेएनसीएच, 27.06.2022 फाइल संख्या एस/26- न्हािा िेिा- महाराष्ट्र-400707 का जिजिध285/2022-23 िीआर 1/I ए/ कायाडलय सीएसी/िेएनसीएच [फा. सं. 466/10/2023-सीमा िुल्क.V] कोजमला पुजनया, उप सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 12th February, 2024 No. 11/2024-Customs (N.T.) S.O. 634(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 No (2) therein, namely:- Table Common Name of the Show Cause Notice Number and Adjudicating noticee(s) and Name of Adjudicating Authorities Date Authority Address (M/s.) appointed (1) (2) (3) (4) M/s Pernod Ricard 16/DC/2022-23 dated 06.12.2022 Deputy Commissioner of Customs Deputy/Assistant India Pvt. Limited, vide file no. VII(30)CUS/ICD-DD/ Group 1/1A O/o The Pr. Commissioner of Building No. 8C, Pernod/Gr.1/104/2022 Commissioner of Customs, Noida Customs 5th floor, DLF Cyber Customs (Adjudication), O/o City, DLF Phase-II the Commissioner 177/2022/DC/ICD-TKD dated Deputy Commissioner of Customs, of Customs 28.11.2022 vide file number Group I, O/o The Pr. Commissioner (Import),GroupI, VIII/ICD/ TKD/6AG/Gr-I/Pernod of Customs(Import), ICD, Inland Container Ricard/227/2022. Tughlakabad, New Delhi Depot, Tughlakabad, 369/2022-23/DC/Gr.I/IA/CAC/ Deputy Commissioner of Customs, New Delhi JNCH dated 27.06.2022 vide file Group I/IA, O/o The Commissioner no. S/26-Misc-285/2022-23 of Customs, JNCH, Nhava Sheva- Gr.I/IA/CAC/JNCH Maharashtra-400707 [F.No. 466/10/2023-Cus.V] KOMILA PUNIA, Dy. 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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