Date: 2025-07-31Category: Extra OrdinaryState: Union GovernmentCountry: 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)
**Policy Summary:**
This notification, No. 48/2025-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs (CBIC) on July 29, 2025, and published in the Gazette of India: Extraordinary, Part II, Section 3, Subsection (ii), appoints adjudicating authorities for specified show cause notices under the Customs Act, 1962.
The notification, referencing Section 4(1), Section 3, and Sections 5(1) and 5(1A) of the Customs Act, 1962 (52 of 1962), assigns officers in Column 4 of the table to exercise 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.
Specifically, the notification addresses the following show cause notices and noticees:
1. **Noticee:** Ms. Angus Dundee India Pvt. ltd. IEC No. 0512019134
* **Show Cause Notice Number and Date:** 17/2025-26 Gr.1 ACICDTKD dated 09.04.2025, read with Corrigendum dated 15.04.2025
* **Common Adjudicating Authority:** Assistant Commissioner of Customs, Gr. 12, ACC Import, NCH, New Delhi
* **Appointed Adjudicating Authority:** Principal Commissioner of Customs, Import, ICD, Tughlakabad
2. **Noticee:** 01VSDCICDGH202526
* **Show Cause Notice Number and Date:** 13/2025-26 dated 21.04.2025
* **Common Adjudicating Authority:** Assistant Commissioner of Customs, Gr.1, ICD, Garhi Harsaru, Gurugram
* **Appointed Adjudicating Authority:** Commissioner of Customs, ICD, 110091
3. **Noticee:** Not specified
* **Show Cause Notice Number and Date:** 15/02024-25 dated 21.04.2025
* **Common Adjudicating Authority:** Assistant Commissioner of Customs, ICD PPG, Delhi
* **Appointed Adjudicating Authority:** Deputy Commissioner of Customs, Gr.1, ICD, District Centre, Mayur Vihar, Phase 1, Delhi
The notification was issued under F.No. 466302025Cus.V and is signed by Megha Bansal, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
The Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes, including customs duties.
Customs Act, 1962: An act of the Parliament of India that governs customs duties.
Angus Dundee India Pvt. ltd.: A noticee involved in show cause notice 17202526Gr.1
Assistant Commissioner of Customs, Gr.1, ICD, TKDImport, New Delhi: The authority appointed for adjudication of show cause notice Ms. 17202526Gr.1
Principal Commissioner of Customs, Import, ICD, Tughlakabad, Delhi: The authority appointed for adjudication of show cause notice 01VSDCICDGH202526
Delhi: A state in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31072025-265139
CG-DxLx-xEG-I3D1H0x7x2x0 25-265139
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.ं 3452] नई दिल्ली, बृहस्ट्प जतवार, िुलाई 31, 2025/श्रावण 9, 1947
No. 3452] NEW DELHI, THURSDAY, JULY 31, 2025/SHRAVANA 9, 1947
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा शल्ु क बोर्ड)
अजधसचू ना
नई दिल्ली, 29 िलु ाई, 2025
स.ं 48/ 2025-सीमा शल्ु क (ग.ैटै.)
का.आ. 3536(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:-
सारणी
िोठटस प्राप्तकता ड शोकॉज़ िोठटस संख्या और कदिांक विणडय दिे े िाल े प्राविकारी का वियुि सामान्य
(फमड) का िाम और िाम विणाडयक प्राविकारी
पता
1 2 3 4
मेससस एंगस डडं ी 17/2025-26/समूह- सहायक आयुक्त, सीमा िल्ु क, प्रधान आयुक्त /
इंजडया प्रा. जल. 1/एसी/आईसीडी/टीकेडी दिनाकं समूह-1, आईसीडी, टीकेडी आयुक्त, सीमा िल्ु क,
(आयात), नई दिल्ली
5134 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(आईईसी स.ं 09.04.2025, िुजिपत्र दिनाकं आयात, आईसीडी,
0512019134) 15.04.2025 के साथ परित तुगलकाबाि
13/2025-26 सहायक आयुक्त, सीमा िल्ु क,
127, डीएलएफ समूह-1/2, एसीसी (आयात),
दिनांक 21.04.2025
गैलेररया, जडजस्ट्रक्ट एनसीएच, नई दिल्ली
सेंटर, मयरू जवहार,
01/वीएस/डी सी/आईसीडी- उप आयक्तु , सीमा िुल्क, समूह-
फेि 1, दिल्ली –
िीएच/2025-26 दिनांक 1, आईसीडी गढी हरसरू,
110091
21.04.2025, िुजिपत्र दिनाकं गुरुग्राम
25.04.2025 के साथ परित
150/2024-25 दिनांक सहायक आयुक्त, सीमा िल्ु क,
21.04.2025 आईसीडी पीपीिी, दिल्ली
[फा. सं. 466/30/2025-सीमा शुल्क V]
मेघा बंसल, अिर सविि
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th July, 2025
No. 48/2025-Customs (N.T.)
S.O. 3536(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 Noticee(s) Show Cause Notice Number and Name of Adjudicating Common Adjudicating
and Address (M/s.) Date Authorities Authority appointed
1 2 3 4
17/2025-26/Gr.1/ AC/ICD/TKD Assistant Commissioner of
dated 09.04.2025 read with Customs, Gr.1, ICD,
M/s. Angus Dundee
Corrigendum dated 15.04.2025 TKD(Import), New Delhi
India Pvt. ltd. (IEC No.
0512019134)
Assistant Commissioner of
127, DLF Galleria, 13/2025-26
Customs, Gr- 1/2, ACC(Import), Principal Commissioner/
District Centre, Mayur dated 21.04.2025
NCH, New Delhi Commissioner of
Vihar, Phase 1, Delhi-
Customs, Import, ICD,
110091
01/VS/DC/ICD-GH/2025-26 Deputy Commissioner of Tughlakabad
dated 21.04.2025 read with Customs, Gr.1, ICD Garhi
Corrigendum dated 25.04.2025 Harsaru, Gurugram
Assistant Commissioner of
150/2024-25 dated 21.04.2025
Customs, ICD PPG, Delhi
[F.No. 466/30/2025-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.