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Date: 07-Oct-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

Description of the Gazette Notification

  • This notification, issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC), India, on October 7, 2024, appoints adjudicating authorities for show cause notices issued under the Customs Act, 1962.
  • It delegates adjudication powers related to show cause notices to specific officers for two cases involving M/s. Penta Gold Limited.

Key Changes

  • The Principal Commissioner or Commissioner of Customs (Preventive), Mumbai, is appointed to adjudicate on show cause notice DRI/NRU/CI/26/Int-0/Enq-03/2020/367-380 dated February 25, 2020, issued to M/s. Penta Gold Limited under Section 124 of the Customs Act, 1962. This also includes the Additional or Joint Commissioner of Customs (Preventive), Customs House, Kolkata.
  • The Commissioner of Customs, Airport Special Cargo (APSC), Mumbai, is appointed to adjudicate on show cause notice Cus/AG/170/2023-PCCCC-Imp-Cus-APSC Zone-III-Mumbai dated September 18, 2023, issued to M/s. Penta Gold Limited under Section 28(4) of the Customs Act, 1962.
  • The notification is effective from the date of its publication in the Official Gazette.

Impact Analysis

Impact on M/s. Penta Gold Limited

  • The company needs to prepare for the adjudication process and potentially provide additional information or documentation as requested by the adjudicating authority.

Impact on Adjudicating Authorities

  • They are required to fairly and impartially adjudicate the show cause notices within the framework of the Customs Act, 1962.

Impact on CBIC

  • This appointment streamlines the adjudication process for the specified cases.

Suggested Action Items

  • The appointed officers should adhere to the legal framework and maintain impartiality in their decisions.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the notification. Central Board of Indirect Taxes and Customs (CBIC): The body responsible for administering indirect taxes and customs in India. Customs Act, 1962 (52 of 1962): The primary legislation under which the show cause notices were issued and the adjudication powers are conferred. M/s. Penta Gold Limited: The company subject to the show cause notices and subsequent adjudication. Principal Commissioner or Commissioner of Customs (Preventive), Mumbai: Appointed adjudicating authority for one of the show cause notices. Commissioner of Customs, Airport Special Cargo (APSC), Mumbai: Appointed adjudicating authority for the other show cause notice.
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.-08102024-257743 CG-DxLx-xEG-I0D8H1x0x2x0 24-257743 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.ं 3987] नई दिल्ली, सोमिार , अक्त बू र 7, 2024/आजश्ि न 15, 1946 No. 3987] NEW DELHI, MONDAY, OCTOBER 7, 2024/ASVINA 15, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्‍द रीय अप्रत्य क्ष कर एिं सीमािुल्क बोड)ड अजधसचू ना नई दिल् ली, 7 अक् तूबर, 2024 [ स.ं 65/2024- सीमािल्ु क (ग.ैटे.) ] का.आ. 4346(अ).- सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 3 के साथ पठित धारा 4 की उप- धारा (1) और धारा 5 की उप-धारा (1) और (1ए) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द रीय अप्रत् यक्ष कर और सीमािुल्क बोडड, एतिद्वारा, नीचे िी गयी सारणी के कॉलम (4) म ें उजल्लजखत अजधकारी को, उि सारणी के कॉलम (3) म ें संिर्भडत अजधकाठरयों को दिये गए या सौंपे गए कतडव्यों का जनिडहन करन े के जलए, उि सारणी के कॉलम (2) म ें संिर्भडत कारण बताओ नोठटसों में न्‍दयाय जनणाडयन करन े के उद्देश्य से, इसी सारणी के कॉलम (1) में उजल्लजखत नोठटसी के मामले में, जनयुि करता ह,ै यथा:- सारणी नोठटसी का नाम एिं कारण बताओ नोठटस संख्या एिं न्‍दयायजनणडयन प्राजधकाठरयों के जनयुि न्‍दयायजनणडयन पता दिनांक नाम प्राजधकारी (1) (2) (3) (4) मेससड पेंटा गोल्ड सीमा िुल्क अजधजनयम, 1962 प्रधान आयुि या आयुि सीमा सीमा िुल्क आयुि, 6466 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] जलजमटेड, 30, पहली (1962 का 52) के धारा 124 के िुल्क (जनिारक), न्‍दय ूकस्ट्टम्स एयरपोटड स्ट्पिे ल अंतगतड (1962 का 52) िारी कागो (एपीएससी), मंजिल, ििरे ी हाउस, बैलाड डएस्ट्टेट, मुंबई DRI/NRU/CI/26/Int-0/Enq- मुंबई बाज़ार, चम्पा गली, अपर या संयुि आयिु सीमा िल्ु क 03/2020/367-380 दिनांक 25 (जनिारक), कस्ट्टम्स हाउस, 15/1 मुंबई, महाराष्ट्र और फरिरी 2020 अ न्‍दय स्ट्रैंड रोड, कोलकाता सीमा िुल्क अजधजनयम, 1962 सीमा िुल्क आयुि, एयरपोटड (1962 का 52) के धारा 28की स्ट्पेिल कागो (एपीएससी), मुंबई उप-धारा (4) के अंतगडत िारी Cus/AG/170/2023-PCCCC- Imp-Cus-APSC Zone-III- Mumbai दिनांक 18 जसतम्बर 2023 2. यह अजधसूचना आजधकाठरक रािपत्र म ेंप्रकािन की जतजथ से लागू होगी। [फा.स. 437/06/2021- सीमािुल्क IV(भाग-III)] संिीत कुमार, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification New Delhi, the 7th October, 2024 [ No. 65/ 2024-Customs (N.T.)] S.O. 4346(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 the officer mentioned in column (4) of the Table below, to exercise the powers and discharge duties conferred or imposed on the officers mentioned in column (3) of the said Table, for purpose of adjudication of the Show Cause Notices, mentioned in column (2) of the said Table, in respect of the Noticee mentioned in column (1) of the said Table, namely:- Table Name of noticee Show Cause Notice Name of Adjudicating Common and address number and date Authority Adjudicating Authority appointed (1) (2) (3) (4) M/s. Penta Gold DRI/NRU/CI/26/Int- The Principal Commissioner or Commissioner of Limited, 0/Enq-03/2020/367- Commissioner of Customs Customs, Airport Mumbai, 30, 1st 380 dated the 25th (Preventive), New Customs Special Cargo floor, Zaveri February, 2020 under House, Ballard Estate, Mumbai (APSC), Bazar, Champa section 124 of the The Additional or Joint Mumbai. gully, Mumbai, Customs Act, 1962[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 Maharashtra and (52 of 1962) Commissioner of Customs others (Preventive), Customs House, 15/1 Strand Road, Kolkata Cus/AG/170/2023- Commissioner of Customs, PCCCC-Imp-Cus- Airport Special Cargo (APSC), APSC Zone-III- Mumbai Mumbai, dated the 18th September, 2023 under sub-section (4) of section 28 of the Customs Act, 1962 (52 of 1962) 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 437/06/2021-Cus IV(Pt.III)] SANJEET KUMAR, 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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