Date: 2025-04-28Category: 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), the Central Board of Indirect Taxes and Customs
This notification, No. 31/2025-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, effective April 28, 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 two show cause notices:
1. Show Cause Notice dated August 3, 2021, issued vide F.No. S3-Misc/82/2020-21/Gr.IIACC I, pertaining to Ms. Murrplastik India Private Limited. The Assistant Commissioner of Customs Gr.IIACC I, Import, ACC, Sahar, Mumbai, Customs Zone III, is replaced by Commissioner of Customs.
2. Show Cause Notice No. 860/2024/25ACGr.II GNSICACJNCH dated August 1, 2024, pertaining to NSI, The Assistant Commissioner of Customs Gr.2 G NSI, JNCH is appointed as Adjudicating Authority.
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).
Dhananjay Singh, Under Secretary, Ministry of Finance, Department of Revenue, signed the notification.
Key Entities Referenced
Customs Act, 1962: An Indian law pertaining to customs duties and regulations. (52 of 1962)
Central Board of Indirect Taxes and Customs: An Indian government agency responsible for the formulation of policy concerning indirect taxes, such as customs duties.
Ministry of Finance: A department of the Indian Government.
Department of Revenue: A department of the Indian Government under the Ministry of Finance.
Ms Murrplastik India Private Limited: A company that is the subject of a show cause notice.
New Delhi: The location of the notification, Union Territory of Delhi
Sahar, Mumbai, Maharashtra: Location of the Customs office. It is within Customs Zone III
JNCH: Abbreviation for Jawaharlal Nehru Custom House
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-28042025-262748
CG-DxLx-xEG-I2D8H0x4x2x0 25-262748
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1879] नई दिल्ली, सोमिार, अप्रलै 28, 2025/ििै ाख 8, 1947
No. 1879] NEW DELHI, MONDAY, APRIL 28, 2025/VAISAKHA 8, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
अजधसचू ना
नई दिल्ली, 28 अप्रैल, 2025
स.ं 31/2025-सीमा िल्ु क (ग.ैट.ै)
का.आ. 1921(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उपधारा (1), के साथ पठित
धारा 3, और धारा 5 की उपधारा (1) और (1ए) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा
िुल्क बोड,ड एतद्द्वारा, जनम्न िी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 मे उल्लेजखत अजधकाठरयों दक
िजियों और कतडव्यों के जनिडहन के िाजयत्ि को सारणी के कॉलम 1 में उल्लेजखत नोठटसी के सिं भड म,ें कॉलम 2 में उल्लेजखत
कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयिु करता ह,ै यथा:-
2818 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
जनयुि की गयी
नोठटसी का नाम कारण बताओ नोठटस संख्या और न्यायजनणडयन प्राजधकरण का
साधारण न्यायजनणडयन
और पता (मैससड) दिनांक नाम
प्राजधकरणl
(1) (2) (3) (4)
मेससड एफ.स.ं एस/3-जिजिध-82/2020-21 सहायक आयुि सीमा िल्ु क आयुि, सीमा िुल्क (आयात),
मुरडप्लाजस्ट्टक ग्रुप II/ACC (I), मुंबई
ग्रुप II एसीसी (I) के तहत िारी दकया एसीसी, सहार, मुंबई, सीमा
इंजडया प्राइिेट
गया दिनांक 03.08.2021 का कारण िुल्क क्षेत्र -III
जलजमटेड
बताओ नोठटस।
दिनांक 01.08.2024 का कारण सहायक आयुि सीमा िल्ु क
ग्रुप 2 िी / एनएस-I,
बताओ नोठटस संख्या. 860/2024-
िेएनसीएच
25/एसी/ग्रेड II िी/एनएस-
I/सीएसी/िेएनसीएच
[फा. स.ं 466/10/2025-सीमा िुल्क.V]
धनंिय ससंह, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th April, 2025
No. 31/2025-Customs (N.T.)
S.O. 1921(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
Show Cause Notice Number and Name of Adjudicating Common Adjudicating
Noticee(s) and
Date Authorities Authority appointed
Address (M/s.)
(1) (2) (3) (4)
M/s Murrplastik Show Cause Notice dated Assistant Commissioner Commissioner of Customs
India Private 03.08.2021 issued vide F.No. S/3- of Customs Gr.II/ACC (I), (Import), ACC, Sahar,
Limited Misc-82/2020-21 Gr.II ACC (I) Mumbai Mumbai, Customs Zone -III
Show Cause Notice No. 860/2024- Assistant Commissioner
25/AC/Gr.II G/NS-I/CAC/JNCH of Customs Gr.2 G /NS-I,
dated 01.08.2024 JNCH
[F. No. 466/10/2025-Cus.V]
DHANANJAY SINGH, 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.