Home India Ministry of Finance In exercise of the powers conferred by sub section (1) of se...
Date: 16-Jan-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

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • The notification appoints officers to adjudicate show cause notices (SCNs) issued to M/s Ecoclean Machines Pvt. Ltd. It specifies which officer will handle the adjudication of specific SCNs.

Key Changes

  • Assistant Commissioner/Deputy Commissioner of Customs, Air Cargo Complex, Sahar, Andheri, Mumbai Customs Zone-III is appointed as the common adjudicating authority for SCN No. CRC-07/RPB/2020-21/ACC(I) dated 14.12.2020.
  • Deputy Commissioner of Customs, Jawaharlal Nehru Custom House, Maharashtra, was the original adjudicating authority for SCN No. 816/2020-21/GR V/ NS-V/ JNCH issued vide F. No. S/26-Misc-2151/2020-21 Gr. V dated 08.02.2021.
  • The notification is issued by the Central Board of Indirect Taxes and Customs (CBIC) in exercise of powers conferred by Section 4(1), Section 3, Section 5(1) and 5(1A) of the Customs Act, 1962.

Impact Analysis

Impact on M/s Ecoclean Machines Pvt. Ltd.

  • The company should ensure all future communication regarding SCN No. CRC-07/RPB/2020-21/ACC(I) is directed to the Assistant Commissioner/Deputy Commissioner of Customs, Air Cargo Complex, Sahar, Andheri, Mumbai Customs Zone-III.

Impact on Customs Authorities

  • The Deputy Commissioner of Customs, Jawaharlal Nehru Custom House, Maharashtra, remains responsible for adjudicating SCN No. 816/2020-21/GR V/ NS-V/ JNCH.

Suggested Action Items

  • All parties should take note of the DIN numbers associated with the show cause notices for proper identification and tracking.

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 principal legislation governing customs duties and related matters in India. Sections 3, 4, and 5 are specifically referenced in the notification. M/s Ecoclean Machines Pvt. Ltd.: The company to whom the show cause notices were issued and is the subject of this notification. Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri, Mumbai: One of the adjudicating authorities mentioned in the notification. Deputy Commissioner of Customs, Gr. V, Jawaharlal Nehru Custom House, Maharashtra: One of the adjudicating authorities mentioned in the notification.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-16012024-251376 CG-DxLx-xEG-I1D6H0x1x2x0 24-251376 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.ं 175] नई ददल्ली, मगं लिार, िनिरी 16, 2024/पौष 26, 1945 No. 175] NEW DELHI, TUESDAY, JANUARY 16, 2024/PAUSHA 26, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोड)ड अजधसचू ना नई ददल्ली, 16 िनिरी, 2024 स.ं 03/2024-सीमा िल्ु क (ग.ैटै.) का.आ. 184(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 प्रदत्त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड,ड एतद्द्वारा, जनम्न दी गई सारणी के कॉलम 4 में उल्लेजखत अजधकारी को कॉलम 3 मे उल्लेजखत अजधकाठरयों दक िजियों और कतडव्यों के जनिडहन के दाजयत्ि को सारणी के कॉलम 1 में उल्लेजखत नोठटसी के सदं 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 न्यायजनणडयन प्राजधकरण का कारण बताओ नोठटस संख्या और ददनांक साधारण न्यायजनणडयन (मैससड) नाम प्राजधकरणl (1) (2) (3) (4) मेसस डइकोक्लीन मिीन्स (i) एस सी एन सं. CRC-07/RPB/2020- (i) सीमा िुल्क के सहायक सीमा िुल्क के सहायक/ प्राइिेट जलजमटेड, पता: 21/ACC(I) ददनांक 14.12.2020, आयुि, सीआरसी-II, एयर उपायुि, एयर कागो 328 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] ए 57/58, एच ब्लॉक, डीआईएन नंबर कागो कॉम्प्लेक्स, सहार, कॉम्प्लेक्स, सहार, अंधेरी, पपपरी, एम आई डी सी, 202012790A000000DD2 अंधेरी, मुंबई मुंबई सीमा िुल्क क्षेत्र-III पुणे-411018, महाराष्ट्र (ii) एससीएन नंबर 816/2020-21/GR V/ (ii) सीमा िुल्क के उपायुि, NS-V/ JNCH issued vide F. No. Gr. V, ििाहरलाल नेहरू S/26-Misc-2151/2020-21 Gr. V ददनांक कस्ट्टम हाउस, महाराष्ट्र 08.02.2021, डीआईएन नंबर. 2021027800000000F0A7 [फा. स.ं 466/24/2022-सीमा िुल्क V] मेघा बंसल, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 16th January, 2024 No. 03/2024-Customs (N.T.) S.O. 184(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 and Show Cause Notice Number Name of Adjudicating Common Adjudicating Address and Date Authorities Authority appointed (1) (2) (3) (4) M/s Ecoclean Machines (i) SCN No. CRC- (i) Assistant Commissioner Assistant/ Deputy Pvt. Ltd, Address: A 57/58, 07/RPB/2020-21/ACC(I) of Customs, CRC-II, Air Commissioner of Customs, H block, Pimpri, MIDC, dated 14.12.2020, DIN Cargo Complex, Sahar, Air Cargo Complex, Sahar, Pune-411018,Maharashtra. No.202012790A000000DD2 Andheri, Mumbai Andheri, Mumbai Customs Zone-III (ii) SCN No. 816/2020- (ii) Deputy Commissioner 21/GR V/ NS-V/ JNCH of Customs, Gr. V, issued vide F. No. S/26- Jawaharlal Nehru Custom Misc-2151/2020-21 Gr. V House, Maharashtra. dated 08.02.2021, DIN No. 2021027800000000F0A7 [F. No. 466/24/2022-Cus.V] 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.

Continue your research