Home India Ministry of Finance In exercise of the powers conferred by sub section (1) of se...
Date: 10-Jun-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

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • The notification appoints officers to exercise powers and discharge duties related to the adjudication of show cause notices (SCNs) issued to M/s Tyco Safety Products India Pvt. Ltd.

Key Changes

  • The Central Board of Indirect Taxes and Customs (CBIC) has appointed specific officers to act as adjudicating authorities for various show cause notices issued to M/s Tyco Safety Products India Pvt. Ltd.
  • The notification lists the show cause notice numbers, dates, and corresponding adjudicating authorities.
  • For SCN F. No. S/3-GEN-79/2018-19/CRC/ACC dated 27.11.2018, the Deputy/Assistant Commissioner of Customs, Group-VA, NS-V, JNCH, Nhava-Sheva is appointed as the adjudicating authority, replacing the Assistant Commissioner SVB Cell, Air Cargo Complex, Sahar, Andheri East, Mumbai.
  • For SCN No. 1212/2019-20 gr.II (C-F)JNCH issued vide F.No. S/26-Misc 2296/19-20/Gr-II (C-F) dated 26.02.2020, the Deputy/Assistant Commissioner of Customs, Group-VA, NS-V, JNCH, Nhava-Sheva is appointed as the adjudicating authority, replacing the Assistant Commissioner of Customs, Group II(C-F), NS 1, JNCH, Nhava Sheva.
  • For SCN No. 597/2020-21/Gr-IV/CAC/JNCH issued vide F.No. S/26-Misc 842/2020-21/Gr-V/NS-III JNCH dated 19.11.2020, the Deputy/Assistant Commissioner of Customs, Group-VA, NS-V, JNCH, Nhava-Sheva is appointed as the adjudicating authority, replacing the Deputy Commissioner of CustomsGroup-IV, NS-III,JNCH, Nhava Sheva.
  • For SCN No. 637/2020-21/AC/NS-V/JNCH issued vide F.No. S/26-Misc1055/2020-21/Gr-VA/NS-IIIJNCH dated 10.02.2020, the Deputy/Assistant Commissioner of Customs, Group-VA, NS-V, JNCH, Nhava-Sheva is appointed as the adjudicating authority, replacing the Assistant Commissioner of Customs, Group VA, NS-V, JNCH, Nhava Sheva.
  • For SCN No. 640/2020-21/GRP/CAC/JNCH issued vide F.No. S/26-Misc/797/2020-21/Gr-VB/JNCH dated 11.12.2020, the Deputy/Assistant Commissioner of Customs, Group-VA, NS-V, JNCH, Nhava-Sheva is appointed as the adjudicating authority, replacing the Assistant Commissioner of Customs, Group IV, NS-III, JNCH, Nhava Sheva.
  • For SCN F.No. S60(V)-05/2022 A(Misc) dated 10.02.2022, the Assistant Commissioner, Appraising Group V, Custom House, Kolkata is appointed as the adjudicating authority.

Impact Analysis

Impact on M/s Tyco Safety Products India Pvt. Ltd.

  • This change may require the company to update its internal records and processes to ensure compliance with the notification.

Impact on Customs Authorities

  • The involved officers need to ensure proper handling and adjudication of the specified show cause notices.

Suggested Action Items

  • All parties should review the notification carefully to understand the changes and ensure compliance.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of customs duties and other indirect taxes. Customs Act, 1962: The primary legislation governing customs duties in India. M/s Tyco Safety Products India Pvt. Ltd.: The company that is the subject of the show cause notices mentioned in the notification. Show Cause Notice (SCN): A formal notice issued by a government agency to a person or organization that proposes to take adverse action against them. The notice gives the person or organization an opportunity to explain why the action should not be taken. JNCH, Nhava Sheva: Jawaharlal Nehru Custom House, one of the largest container handling ports in India.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10062024-254637 CG-DxLx-xEG-I1D0H0x6x2x0 24-254637 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.ं 2127] नई दिल्ली, सोमवार, िनू 10, 2024/ज्य ष्े ठ 20, 1946 No. 2127] NEW DELHI, MONDAY, JUNE 10, 2024/JYAISHTHA 20, 1946 वित्त मत्रं ालय (राजस्ि विभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा शल्ु क बोर्ड) अजधसचू ना नई दिल्ली, 10 िून, 2024 स.ं 41/2024-सीमा शल्ु क (ग.ैटै.) का.आ. 2229(अ).—सीमा शल्ु क अविवियम, 1962 (1962 का 52) की िारा 4 की उपिारा (1), के साथ पठित िारा 3, और िारा 5 की उपिारा (1) और (1ए) द्वारा प्रदत्त शवियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा शुल्क बोर्,ड एतद्द्वारा, विम्न दी गई सारणी के कॉलम 4 म ें उल्लेवित अविकारी को कॉलम 3 म े उल्लेवित अविकाठरयों कक शवियों और कतडव्यों के वििडहि के दावयत्ि को सारणी के कॉलम 1 म ें उल्लेवित िोठटसी के सदं भड म,ें कॉलम 2 म ें उल्लेवित कारण बताओ िोठटसो के न्यायविणडयि उद्देश्य हते ु वियिु करता ह,ै यथा:- 3466 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी वियुि की गयी कारण बताओ िोठटस संख्या िोठटसी का िाम और पता (मैसस)ड न्यायविणडयि प्राविकरण का िाम सािारण न्यायविणडयि और कदिांक प्राविकरणl (1) (2) (3) (4) मेससड टाइको सेफ्टी प्रोर्क्ट्स इंवर्या F. No. S/3-GEN- सहायक आयुि, एसिीबी उप/सहायक आयुि, प्रा. वलवमटेर्, सी-602, कैंपस सी, 79/2018-19/CRC/ACC सेल, एयर कागो सीमा शुल्क, ग्रुप-VA, आरएमजेर् सेंटेवियल, कुंर्लाहल्ली कदिांक 27.11.2018। कॉम्प्लेक्टस, सहार, अंिेरी पूि,ड एिएस-V, मेि रोर्, बैंगलोर मुंबई, महाराष्ट्र- जेएिसीएच, न्हािा- 400099 शेिा, रायगढ़, महाराष्ट्र- SCN No. 1212/2019- सहायक आयुि, सीमा शुल्क 400707 20 gr.II (C-F) JNCH, ग्रुप II (सी-एफ), एि एस -1, F.No. S/26-Misc जेएिसीएच, न्हािा शेिा- 2296/19-20/Gr-II (C- महाराष्ट्र-400707 F) कदिांक 26.02.2020 द्वारा जारी ककया गया। SCN No. 597/2020- उपायुि, सीमा शुल्क, ग्रुप-IV, 21/Gr-IV/CAC/JNCH, एिएस-III, जेएिसीएच, न्हािा F.No. S/26-Misc शेिा- महाराष्ट्र-400707 842/2020-21/Gr-V/NS- मेससड टाइको सेफ्टी प्रोर्क्ट्स इंवर्या I I I JNCH कदिांक प्रा. वलवमटेर्, सी-602, कैंपस सी, 19.11.2020 द्वारा जारी आरएमजेर् सेंटेवियल, कुंर्लाहल्ली ककया गया। मेि रोर्, बैंगलोर SCN No. 637/2020- सहायक आयुि, सीमा शुल्क , & 21/AC/NS-V/JNCH, ग्रुप VA, एिएस-V, जेएिसीएच, मेससड टाइको सेफ्टी प्रोर्क्ट्स इंवर्या F.No. S/26- न्हािा शेिा- महाराष्ट्र- प्रा. वलवमटेर्, #1001, विंग 'सी', Misc1055/2020-21/Gr- 400707 10िीं मंवजल, गोदरेज कोवलजीयम, VA/NS-III JNCH कदिांक एिरर्ड िगर के पीछे, सायि (पूि)ड , 10.02.2020 द्वारा जारी मुंबई-400022 ककया गया। SCN No. 640/2020- सहायक आयुि, सीमा शुल्क, 21/GRP/CAC/JNCH, ग्रुप IV, एिएस-III, जेएिसीएच, F.No. S/26- न्हािा शेिा- महाराष्ट्र- Misc/797/2020-21/Gr- 400707 VB/JNCH कदिांक 11.12.2020 द्वारा जारी ककया गया। मेससड टाइको सेफ्टी प्रोर्क्ट्स F.No. S60(v)-05/2022 सहायक आयुि, मूल्यांकि, ग्रुप V, इंवर्या प्राइिेट वलवमटेर्, सी/ओ A(Misc) कदिांक कस्टम हाउस, 15/1 स्रैंर् रोर्, शेंकर 10.02.2022 । कोलकाता-700001 इंवर्या प्राइिेट वलवमटेर्, अंतरीश, लॉवजड्रोम, वबवल्र्ंग िंबर बी4, पर्गा, वभिंर्ी, िाणे महाराष्ट्र- 421302 [फा. स.ं 451/08/2020-सीमा शुल्क.V] मेघा बंसल, अिर सवचि[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th June, 2024 No. 41/2024-Customs (N.T.) S.O. 2229(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 Name of the Show Cause Notice Name of Adjudicating Authorities Common Noticee(s) and Number and Date Adjudicating Address (M/s.) Authority appointed (1) (2) (3) (4) M/s Tyco Safety F. No. S/3-GEN- Assistant Commissioner SVB Cell, Air Deputy/Assistant products India Pvt. 79/2018-19/CRC/ACC Cargo Complex, Sahar, Andheri East, Commissioner of Limited, C-602, dated 27.11.2018. Mumbai, Maharashtra-400099 Customs, Group-VA, Campus C, RMZ NS-V, JNCH, Nhava- Centennial, Sheva, Raigad, Kundalahalli Main Maharashtra-400707 Road, Bangalore SCN No. 1212/2019- Assistant Commissioner of Customs, Group 20 gr.II (C-F)JNCH II(C-F), NS 1, JNCH, Nhava Sheva issued vide F.No. S/26- Maharashtra-400707 Misc 2296/19-20/Gr-II (C-F) dated 26.02.2020 SCN No. 597/2020- Deputy Commissioner of CustomsGroup- 21/Gr-IV/CAC/JNCH IV, NS-III,JNCH, Nhava Sheva- issued vide F.No. S/26- Maharashtra-400707 M/s Tyco Safety Misc 842/2020-21/Gr- Products India Pvt. V/NS-III JNCH dated Limited, C-602, 19.11.2020 Campus C, RMZ Centennial, SCN No. 637/2020- Assistant Commissioner of Kundalahalli Main 21/AC/NS-V/JNCH Customs, Group VA, NS-V, JNCH, Road, Bangalore issued vide F.No. S/26- Nhava Sheva- Maharashtra-400707 & Misc1055/2020-21/Gr- M/s Tyco Safety VA/NS-IIIJNCH dated Products India Pvt. 10.02.2020 Limited, #1001, Wing ‘C’, 10th SCN No. 640/2020- Assistant Commissioner of floor, Godrej 21/GRP/CAC/JNCH Customs, Group IV, NS-III, JNCH, Coliseum, behind issued vide F.No. S/26- Nhava Sheva- Maharashtra-400707 Everard Nagar, Misc/797/2020-21/Gr- Sion (East), VB/JNCH dated Mumbai-400022 11.12.20204 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] M/s.Tyco Safety F.No. S60(V)-05/2022 Assistant Commissioner, Appraising Group Products lndia Pvt A(Misc) dated V, Custom House, 15/1 Strand Road, Ltd, C/O Schenkar 10.02.2022 Kolkata-700001 India Pvt Ltd, Antarish, Logidrome, Building No.B4, Padga, Bhiwandi, Thane Maharashtra- 421302 [F.No. 451/08/2020-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.

Continue your research