Date: 2025-04-08Category: 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 gazette notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), appoints officers to exercise powers and discharge duties for the purpose of adjudicating show cause notices under the Customs Act, 1962.
Key Changes
The notification appoints the Deputy Commissioner, ICD Whitefield, Bengaluru as the adjudicating authority for Show Cause Notice No. 493/2024 dated 16.05.2024 (and corrigendum no. 2374/2024 dated 27.07.2024) issued to M/s Aardwolf Material Handling Pvt. Ltd.
The notification also mentions Show Cause Notice no. 583/2024 dated 15.06.2024, and the Deputy Commissioner, ICD, Concor, Kanakpura, Jaipur.
Impact Analysis
Impact on M/s Aardwolf Material Handling Pvt. Ltd.
Action Item: M/s Aardwolf Material Handling Pvt. Ltd. should prepare their case and coordinate with the Deputy Commissioner, ICD Whitefield, Bengaluru for the adjudication process.
Impact on Customs Department
Action Item: The Deputy Commissioner, ICD Whitefield, Bengaluru should prioritize the adjudication of Show Cause Notice No. 493/2024.
Impact on Deputy Commissioner, ICD, Concor, Kanakpura, Jaipur
Action Item: The Deputy Commissioner, ICD, Concor, Kanakpura, Jaipur should take note of the notification.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, responsible for administering indirect taxes and customs duties in India.
Customs Act, 1962: The primary legislation governing customs duties and related matters in India. Sections 3, 4, and 5 are specifically referenced in the notification.
M/s Aardwolf Material Handling Pvt. Ltd.: The company to whom Show Cause Notice No. 493/2024 was issued.
Deputy Commissioner, ICD Whitefield, Bengaluru: The appointed adjudicating authority for Show Cause Notice No. 493/2024 issued to M/s Aardwolf Material Handling Pvt. Ltd.
Deputy Commissioner, ICD, Concor, Kanakpura, Jaipur: The authority related to Show Cause Notice no. 583/2024 dated 15.06.2024.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-08042025-262349
CG-DxLx-xEG-I0D8H0x4x2x0 25-262349
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.ं 1638] नई दिल्ली, मगं लिार,अप्रलै 8, 2025/चत्रै 18, 1947
No. 1638] NEW DELHI, TUESDAY, APRIL 8, 2025/CHAITRA 18, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एंि सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 7 अप्रलै , 2025
स.ं 22/2025-सीमा शल्ु क (ग.ैटै.)
का.आ. 1669(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
बोर्ड, एतद्द्वारा, धिम्न दी गई सारणी के कॉलम 4 म ें उल्लेधित अधिकारी को कॉलम 3 म े उल्लेधित अधिकाठरयों कक शधियों
और कतडव्यों के धिर्डहि के दाधयत्र् को सारणी के कॉलम 1 म ें उल्लेधित िोठटसी के संदर्ड म,ें कॉलम 2 म ेंउल्लेधित कारण बताओ
िोठटसो के न्यायधिणडयि उद्देश्य हते ु धियिु करता ह,ै यथा:-
2443 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
िोठटसी का िाम और कारण बताओ िोठटस संख्या और धियुि की गयी
न्यायधिणडयि प्राधिकरण का िाम
पता (मैससड) कदिांक सािारण न्यायधिणडयि प्राधिकरणl
(1) (2) (3) (4)
मेससड एर्डर्ुल़् कारण बताओ िोठटस संख्या उपायुि, आईसीर्ी व्हाइटफील्र्, उपायुि, आईसीर्ी व्हाइटफील्र्,
मटेठरयल हर्ैं ललंग प्रा. 493/2024 कदिांक बेंगलुरु बेंगलुरु
धलधमटेर् 16.05.2024
तत्पश्चात शुधिपत्र संख्या
2374/2024 कदिांक
27.07.2024
कारण बताओ िोठटस संख्या उपायुि, आईसीर्ी, कॉिकोर,
583/2024 कदिांक किकपुरा, जयपुर
15.06.2024.
[फा. सं. 466/09/2025-सीमा शल्ु क.V]
मेघा बंसल, अर्र सधिर्
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 7th April, 2025
No. 22/2025-Customs (N.T.)
S.O. 1669(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 Notice
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 Name of Adjudicating Common Adjudicating
and Address (M/s.) and Date Authorities Authority appointed
(1) (2) (3) (4)
M/s Aardwolf Material Show Cause Notice No. Deputy Commissioner, ICD Deputy Commissioner, ICD
Handling Pvt. Ltd. 493/2024 dated 16.05.2024 Whitefield, Bengaluru Whitefield, Bengaluru
followed by corrigendum
no. 2374/2024 dated
27.07.2024
Show Cause Notice no. Deputy Commissioner, ICD,
583/2024 dated 15.06.2024. Concor, Kanakpura, Jaipur
[F. No. 466/09/2025CusV]
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.