Home India Ministry of Finance In exercise of the powers conferred by sub section (1) of se...
Date: 2025-03-28 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), the Central Board of Indirect Taxes and Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification appoints authorities to adjudicate Show Cause Notices (SCNs) issued to Shri Vikas Vilas Kadam related to DRI/MZU/B/INT/128/2023.

Key Changes

  • The Central Board of Indirect Taxes and Customs (CBIC) has appointed Additional or Joint Commissioners of Customs to adjudicate specific Show Cause Notices.
  • Specifically, Additional or Joint Commissioner of Customs (Preventive), Mumbai, Additional or Joint Commissioner of Customs, GST Bhavan, Nagpur and Additional or Joint Commissioner of Customs (Preventive), Lucknow are appointed as adjudicating authorities for SCN F.No.DRI/MZU/B/INT/128/2023/Mumbai, F.No.DRI/MZU/B/INT/128/2023/Nagpur and F.No.DRI/MZU/B/INT/128/2023/Varanasi, all dated 7th October, 2024, respectively.
  • The notification is effective from the date of its publication in the Official Gazette, March 28, 2025.

Impact Analysis

Impact on Shri Vikas Vilas Kadam

  • The change in adjudicating authority may impact the outcome and timeline of the adjudication process.

Impact on Customs Department

  • Customs department needs to ensure the appointed authorities have all the necessary documents and support to carry out the adjudication.

Suggested Action Items

  • Monitor the progress of the adjudication process to ensure timely resolution.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The authority issuing the notification and responsible for appointing adjudicating officers. Customs Act, 1962: The Act under which the powers are exercised to appoint adjudicating authorities (specifically, Section 3, Section 4(1), and Section 5(1) and (1A)). Shri Vikas Vilas Kadam: The noticee in the Show Cause Notices being adjudicated. Directorate of Revenue Intelligence (DRI): The agency that issued the Show Cause Notice with reference number DRI/MZU/B/INT/128/2023.
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.-28032025-262087 CG-DxLx-xEG-I2D8H0x3x2x0 25-262087 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.ं 1500] नई दिल्ली, िुक्रिार, माच ड28, 2025/चत्रै 7, 1947 No. 1500] NEW DELHI, FRIDAY, MARCH 28, 2025/CHAITRA 7, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्‍दर ीय अप्रत्य क्ष कर एि ंसीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 28 माच,ड 2025 स.ं 19/2025- सीमािल्ु क (ग.ैटे.) का.आ. 1518(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, केन्‍दर ीय अप्रत् यक्ष कर और सीमािुल्क बोडड, एतिद्वारा, नीचे िी गयी सारणी के कॉलम (4) म ें उजल्लजखत अजधकाठरयों को, उि सारणी के कॉलम (3) में संिर्भडत अजधकाठरयों को दिये गए या सौंप े गए कतडव्यों का जनिडहन करन े के जलए, उि सारणी के कॉलम (2) म ें संिर्भडत कारण बताओ नोठटस में न्‍दयाय जनणाडयन करने के उद्दश्े य से, इसी सारणी के कॉलम (1) में उजल्लजखत नोठटसी के मामले में, जनयुि करता ह,ै यथा:- 2232 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी नोठटसी का नाम एिं पता कारण बताओ नोठटस न्‍दयायजनणडयन प्राजधकाठरयों के जनयुि संख्या एिं दिनांक नाम न्‍दयायजनणडयन प्राजधकारी (1) (2) (3) (4) श्री जिकास जिलास किम सुपुत्र फ.न. अपर या संयिु आयुि, सीमा अपर या संयुि जिलास किम मरािी िाल े आयुि, सीमा DRI/MZU/B/INT/ िुल्क, आर एडं आई, जनिारक ििाल, अटपडी, तालुका िुल्क 128/2023/Mumbai, आयुिालय, मुंबई सीमा िल्ु क अटपडी, सांगली, महाराष्ट्र – (जनिारक), 7िीं दिनांक 7 अिूबर, 2024 क्षत्रे - III, नया सीमा िल्ु क हाउस, 415301 और 11 अन्‍दय मंजिल, प्रत्यक्ष मुंबई- 400 001 श्री जिकास जिलास किम सुपुत्र फ.न. अपर या संयिु आयुि, सीमा कर भिन, जिलास किम मरािी िाल े जिभूजत खंड, DRI/MZU/B/INT/ िुल्क, िीएसटी भिन, तेलगं खडे ीड ििाल, अटपडी, तालुका गोमती नगर, 128/2023/नागपरु , रोड, जसजिल लाइंस, नागपरु -440 अटपडी, सांगली, महाराष्ट्र – दिनांक 7 अिूबर, 2024 001 लखनऊ, उत्तर 415301 और 6 अन्‍दय प्रिेि - 226 श्री जिकास जिलास किम सुपुत्र फ.न. अपर या संयुि आयिु , सीमा 010 जिलास किम मरािी िाल े DRI/MZU/B/INT/ िुल्क (जनिारक), 7िीं मंजिल, ििाल, अटपडी, तालुका 128/2023/िाराणसी, प्रत्यक्ष कर भिन, जिभूजत खंड, अटपडी, सांगली, महाराष्ट्र – दिनांक 7 अिूबर, 2024 गोमती नगर, लखनऊ, उत्तर प्रिेि 415301 और 6 अन्‍दय - 226 010 2. यह अजधसूचना आजधकाठरक रािपत्र में प्रकािन की जतजथ से लागू होगी। [फा. सं. 437/06/2021- सीमािुल्क IV(भाग.III)] आनंि राधाकृष्णन, जनिेिक[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28th March, 2025 No. 19/2025-Customs (N.T.) S.O. 1518(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 Noticees mentioned in column (1) therein, namely:- TABLE Name of Noticee and Show cause notice number and Name of Adjudicating Authorities Common address date Adjudicating Authority appointed (1) (2) (3) (4) Shri Vikas Vilas F.No.DRI/MZU/B/INT/128/2023 Additional or Joint Commissioner of Additional or Joint Kadam S/o Vilas /Mumbai, dated the 7th October, Customs, R & I, Preventive Commissioner of Kadam Marathi Shale 2024 Commissionerate, Mumbai Customs Customs (Preventive), Javal, Atpadi, Taluka Zone-III, New Customs House, 7th Floor, Apratyaksh Atpadi, Sangli, Mumbai- 400 001 Kar Bhawan, Vibhuti Maharashtra- 415301 Khand, Gomti Nagar, and Lucknow, Uttar 11 others Pradesh -226 010 Shri Vikas Vilas F.No.DRI/MZU/B/INT/128/2023 Additional or Joint Commissioner of Kadam S/o Vilas /Nagpur, dated the 7th October, Customs, GST Bhavan, Telangkhedid Kadam Marathi Shale 2024 Road, Civil Lines, Nagpur-440 001 Javal, Atpadi, Taluka Atpadi, Sangli, Maharashtra- 415301 and 6 others Shri Vikas Vilas F.No.DRI/MZU/B/INT/128/2023/ Additional or Joint Commissioner of Kadam S/o Vilas Varanasi, dated the 7th October, Customs (Preventive), 7th Floor, Kadam Marathi Shale 2024 Apratyaksh Kar Bhawan, Vibhuti Javal, Atpadi, Taluka Khand, Gomti Nagar, Lucknow, Uttar Atpadi, Sangli, Pradesh -226 010 Maharashtra- 415301 and 8 others 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)] ANANTH RATHAKRISHNAN, Director 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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