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Date: 21-Jun-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

  • The notification appoints officers to exercise powers and discharge duties for the adjudication of show cause notices under the Customs Act, 1962.
  • The Central Board of Indirect Taxes and Customs (CBIC) issued this notification.

Key Changes

  • The notification appoints the Assistant Commissioner of Customs, SVB Cell, ACC, Sahar, Mumbai, as the common adjudicating authority for M/s Cognex Sensors India Pvt. Ltd. regarding Show Cause Notice No. 216/2023-24 dated 07.10.2023.
  • The notification appoints the Deputy Commissioner of Customs, Group 5 & 5B, Air Cargo Complex (Import), New Delhi as the adjudicating authority for Show Cause Notice No. 183/2023-24 dated 19.10.2023.

Impact Analysis

Impact on M/s Cognex Sensors India Pvt. Ltd.

  • Action Item: M/s Cognex Sensors India Pvt. Ltd. should prepare all relevant documents and be ready to present their case to the appointed adjudicating authority in Mumbai.

Impact on Customs Authorities

  • Action Item: The concerned officers should review the show cause notices and related documents to proceed with the adjudication process.

General Impact

  • It provides clarity on the designated authorities responsible for adjudication, promoting transparency and accountability.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, responsible for the administration of indirect taxes and customs 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 Cognex Sensors India Pvt. Ltd: The noticee in Show Cause Notice No. 216/2023-24. Assistant Commissioner of Customs, SVB Cell, ACC, Sahar, Mumbai: The appointed adjudicating authority for M/s Cognex Sensors India Pvt. Ltd's case. Deputy Commissioner of Customs, Group 5 & 5B, Air Cargo Complex (Import), New Delhi: The appointed adjudicating authority for Show Cause Notice No. 183/2023-24.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-21062024-254851 xxxGIDHxxx CG-DLxx-xEG-I2D1E0x6x2x0 24-254851 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 2262] नई दिल्ली, िुक्रिार, िनू 21, 2024/ज्य ष्े ि 31, 1946 No. 2262] NEW DELHI, FRIDAY, JUNE 21, 2024/JYAISHTHA 31, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एिं सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 19 िून, 2024 स.ं 44/2024-सीमा िल्ु क (गै.टै.) का.आ. 2382(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 करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड, 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 संिभड में, कॉलम 2 में उल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयुि करता है, यथा :- सारणी जनयुि की गयी नोठटसी का नाम और पता कारण बताओ नोठटस संख्या न्यायजनणडयन प्राजधकरण का नाम साधारण न्यायजनणडयन (मैसस)ड और दिनांक प्राजधकरणl (1) (2) (3) (4) मेससड कॉग्नेक्स सेंससड इंजडया एसी/एसिीबी सेल, सहार, सहायक आयुि, सीमा िुल्क, सहायक आयुि, सीमा िुल्क, प्रा. जलजमटेड रेगस जबिनेस मुंबई द्वारा एफ. नंबर S/3- एसिीबी सेल, एसीसी, सहार, एसिीबी सेल, एसीसी, सहार, सेंटर, लेिल 6, पेंटागन पी2, Misc-48/2023-24/CRC- मुंबई मुंबई मगरपट्टा जसटी, हडसपुर, II/ACC से िारी कारण बताओ 3668 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] पुणे, महाराष्ट्र 411028 नोठटस संख्या 216/2023-24 दिनांक 07.10.2023 उपायुि, ग्रुप-5बी, आईिीआई उपायुि, सीमा िुल्क, ग्रुप-5एम एयरपोटड, नई दिल्ली द्वारा और 5बी, एयर कागो कॉम्प्लेक्स िारी कारण बताओ नोठटस (आयात), नई दिल्ली संख्या 183/2023-24 दिनांक 19.10.2023 [फा. स.ं 466/22/2024-सीमा िल्ु क.V] कोजमला पुजनया, उप सजचि MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 19th June, 2024 No. 44/2024-Customs (N.T.) S.O. 2382(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 Noticee(s) Show Cause Notice Name of Adjudicating Common Adjudicating and Address (M/s.) Number and Date Authorities Authority appointed (1) (2) (3) (4) M/s Cognex Sensors Show Cause Notice No. Assistant Commissioner of Assistant Commissioner of India Pvt. Ltd, Regus 216/2023-24 dated Customs, SVB Cell, ACC, Customs, SVB Cell, ACC, Business Centre, Level 07.10.2023 issued vide F. Sahar, Mumbai. Sahar, Mumbai. 6, Pentagon P2, No. S/3-Misc-48 /2023-24 Magarpatta City, /CRC-II/ACC issued by Hadaspur, Pune, AC/SVB Cell, Sahar, Maharashtra 411028 Mumbai. Show Cause Notice No. Deputy Commissioner of 183/2023-24 dated Customs, Group 5 & 5B, Air 19.10.2023 issued by DC, Cargo Complex (Import), Group-VB, IGI Airport, New Delhi. New Delhi. [F.No. 466/22/2024Cus.V] 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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