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Date: 05-Jul-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), 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

  • This gazette notification from the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC), India, dated July 5, 2024, appoints officers to adjudicate show cause notices issued under the Customs Act, 1962.

Key Changes

  • The notification designates the Assistant Commissioner of Customs, Group-V, NS-V, (Import), Centralized Refund Cell-II, ACC, Mumbai, and the Deputy Commissioner of Customs (Import), Centralized Refund Cell-II, ACC, Mumbai, as adjudicating authorities for specific show cause notices.
  • Two show cause notices are specifically mentioned: one issued to M/s Avlock International India Pvt. Ltd. (No. 1580/2020-23/AC/Gr. V/NS-V/JNCH dated 09.12.2022) and another (dated 11.01.2017, file No. S/3-Gen-20/2016-17 CRC-II) issued to the same company.
  • The notification exercises 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.

Impact Analysis

Impact on M/s Avlock International India Pvt. Ltd.

  • The company needs to prepare for the adjudication process and potentially respond to the show cause notices within the stipulated timeframe.

Impact on the Appointed Officers

  • This involves reviewing the evidence, hearing the parties involved, and making a decision on the matter.

Impact on the Customs Department

  • Efficient and timely adjudication is crucial for maintaining the integrity of the customs system.

Suggested Action Items

  • The CBIC should monitor the adjudication process to ensure efficiency and compliance with the Customs Act.

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: The legislation under which the notification is issued. M/s Avlock International India Pvt. Ltd.: The company named in the show cause notices. Assistant Commissioner of Customs & Deputy Commissioner of Customs (Import), Centralized Refund Cell-II, ACC, Mumbai: The appointed adjudicating authorities.
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.-05072024-255227 xxxGIDHxxx CG-DLxx-xEG-I0D5E0x7x2x0 24-255227 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 2513] नई दिल्ली, िुक्रिार, िुलाई 5, 2024/आषाढ 14, 1946 No. 2513] NEW DELHI, FRIDAY, JULY 5, 2024/ASHADHA 14, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 5 िुलाई, 2024 स.ं 48/2024-सीमा िल्ु क (ग.ैटै.) का.आ. 2648(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:- सारणी जनयुि की गयी नोठटसी का नाम और पता कारण बताओ नोठटस संख्या न्यायजनणडयन प्राजधकरण का साधारण न्यायजनणडयन (मैससड) और दिनांक नाम प्राजधकरणl (1) (2) (3) (4) मेससड एिलॉक कारण बताओ नोठटस सहायक आयुि, सीमा िुल्क, उपायुि , सीमा िुल्क इंटरनेिनल इंजडया प्रा. 1580/2020-23/AC/ Gr. ग्रुप-V, एनएस-V, (आयात), केंद्रीकृत ठरफंड सले - जलजमटेड, प्लॉट V/NS-V/JNCH िेएनसीएच 4064 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] नं.ए165/166,रोड न.ं दिनांक 09.12.2022 II, एसीसी, मुंबई 27, िागले इंडजस्ट्रयल फाइल संख्या S/3-Gen- उपायुि , सीमा िुल्क एस्ट्टेट, िाण-े 400604 20/2016-17 CRC-II (आयात), केंद्रीकृत ठरफंड सले - ACC के माध्यम से दिनांक II, एसीसी, मुंबई 11.01.2017 को िारी कारण बताओ नोठटस [फा. सं. 466/14/2024-सीमा िुल्क.V] कोजमला पुजनया, उप सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th July, 2024 No. 48 /2024-Customs (N.T.) S.O. 2648 (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 Name of Adjudicating Common Adjudicating Authority Noticee(s) and Number and Date Authorities appointed Address (M/s.) (1) (2) (3) (4) M/s Avlock Show Cause Notice No. Assistant Commissioner of Deputy Commissioner of International India 1580/2020-23/AC/ Gr. Customs, Group-V, NS-V, Customs (Import), Centralized Pvt. Ltd., plot no. V/NS-V/JNCH dated JNCH Refund Cell-II, ACC, Mumbai A165/166, Road no. 09.12.2022 27, Wagle Industrial Show Cause Notice dated Deputy Commissioner of Estate, Thane-400604 11.01.2017 issued vide Customs(Import), Centralized File No. S/3-Gen- Refund Cell-II, ACC, 20/2016-17 CRC-II ACC Mumbai [F.No. 466/14/2024-CusV] KOMILA PUNIA, Dy. 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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