Date: 2025-07-16Category: 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)
This notification, No. 47/2025-Customs (N.T.) S.O. 3258(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on July 16, 2025, appoints adjudicating authorities under the Customs Act, 1962.
The notification specifies the officers who will exercise powers and discharge duties related to the adjudication of show cause notices.
Specifically, the notification addresses show cause notices issued to:
* Ms. Ammega Belting India Pvt. Ltd. (formerly Ms. Helicord Transmissions Pvt Ltd): Show Cause Notice No. 28/2023 dated 27.02.2023. The Deputy Commissioner, Group II, Principal CommissionerCustoms ACC, is appointed as the adjudicating authority.
* IEC No. 0410032417, PAN AACCH4757L: Show Cause Notice No. 72/2024 dated 31.05.2024. The Assistant Commissioner, Group Customs, Import Commissionerate is appointed as the adjudicating authority. The address is 25A/134, SIDCO Industrial Estate, Ambattur, Chennai, 600 098, Tamil Nadu.
The notification is issued in exercise of powers conferred by subsection (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 file number for the notification is F. No. 466242025-Cus.V.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance, responsible for the administration of indirect taxes like customs.
Customs Act, 1962: An Indian Act of Parliament that consolidates the law relating to customs duties and other matters relating to import and export.
Ministry of Finance: A ministry within the Government of India responsible for economic and financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for all direct and indirect taxes of the Union Government.
New Delhi: The capital of India, where the notification was issued.
Ammeega Belting India Pvt. Ltd.: A noticee involved in a show cause notice related to customs.
Transmissions Pvt Ltd: A noticee involved in a show cause notice related to customs.
Chennai, Tamil Nadu: A city in Tamil Nadu where a Commissionerate of Customs is located, relevant to the adjudication of show cause notices. Also location of both Ms Ammega Belting India Pvt. Ltd. and Helicord Transmissions Pvt Ltd
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16072025-264723
xxxGIDHxxx
CG-DLxx-ExG-I1D6E0x7x2x0 25-264723
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3188] नई दिल्ली, बुधिार, िुलाई 16, 2025/आषाढ़ 25, 1947
No. 3188] NEW DELHI, WEDNESDAY, JULY 16, 2025/ASHADHA 25, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 16 िुलाई, 2025
स.ं 47/ 2025-सीमा िल्ु क (ग.ैटै.)
का.आ. 3258(अ).— सीमा शल्ु क अधिधियम, 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 शधियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा
शुल्क बोर्,ड एतद्द्वारा, धिम्न दी गई सारणी के कॉलम 4 में उल्लेधित अधिकारी को कॉलम 3 म े उल्लेधित अधिकाठरयों कक
शधियों और कतडव्यों के धिर्डहि के दाधयत्र् को सारणी के कॉलम 1 म ें उल्लेधित िोठिसी के सदं र्ड म,ें कॉलम 2 म ें उल्लेधित
कारण बताओ िोठिसो के न्यायधिणडयि उद्देश्य हते ु धियिु करता ह,ै यथा:-
4765 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
िोठिस प्राप्तकता ड (फमड) का िाम शोकॉज़ िोठिस संख्या और धिणडय दिे े र्ाल े प्राधिकारी का धियुि सामान्य
और पता कदिांक िाम धिणाडयक प्राधिकारी
1 2 3 4
मेससड एमेगा बेलल्टंग इंजडया 28/2023 कदिांक उप आयक्तु , समूह 1-4, प्रधान आयुक्त/आयक्तु ,
प्रा. जल. (पूिड म ें मेससड हजे लकॉड ड
27.02.2023 डीसी/एसी-III- कायाडलय- सीमा िुल्क, आयात
रांसजमिन्स प्रा. जल. के नाम स े
प्रधान आयुक्त- सीमा िल्ु क- आयुक्तालय
ज्ञात)
एसीसी- चेन्नई (चेन्नई - II)
(आई.ई.सी नं. 0410032417,
72/2024 कदिांक सहायक आयुक्त, समूह 2,
पैन AACCH4757L),
31.05.2024 डीसी/एसी-X- कायाडलय -
25ए/1/3 एिं 4, जसडको
आयुक्त- सीमा िल्ु क- आयात-
इंडजस्ट्रयल एस्ट्टेट, अंबत्तूर,
चेन्नई
चेन्नई - 600 098, तजमलनाडु
[फा. स.ं 466/24/2025-सीमा शुल्क V]
मेघा बंसल, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 16th July, 2025
No. 47/2025-Customs (N.T.)
S.O. 3258(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
M/s. Ammega Belting
Deputy Commissioner, Group
India Pvt. Ltd. (earlier
1-4, DC/AC-III-O/o Pr.
known as M/s Helicord 28/2023 dated 27.02.2023 Principal
Commissioner-Customs- ACC-
Transmissions Pvt Ltd) Commissioner/
Chennai
(IEC No. 0410032417, Commissioner of
PAN AACCH4757L), Assistant Commissioner, Group Customs, Import
25A/1/3&4, SIDCO 2, DC/AC-X-O/o Commissionerate
Industrial Estate, 72/2024 dated 31.05.2024 Commissioner-Customs-Import- (Chennai - II)
Ambattur, Chennai -
Chennai.
600 098, Tamil Nadu.
[F. No. 466/24/2025-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.