Home India Ministry of Finance In exercise of the powers conferred by sub section (1) of se...
Date: 07-Aug-2023 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, hereby appoints officer

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification appoints specific officers to adjudicate show cause notices (SCNs) issued to M/s. Mageba Bridge Products Pvt. Ltd. The Central Board of Indirect Taxes and Customs (CBIC) has issued this notification to assign responsibility for resolving these pending customs-related cases.

Key Changes

  • The notification assigns adjudicating authorities for eight specific show cause notices (SCNs) issued to M/s. Mageba Bridge Products Pvt. Ltd.
  • The SCNs are numbered S206(Misc)-270/2016 A Grp-II dated 23.02.2017, CUS/APR/MISC/2529/2022/GR4 O/o PR COMMR-CUS-PORT-KOL dated 19.07.2022, No.ACC/BOND/FNL/SVB/37/2021/ACCTS-O/O PR.COMMR-CUS-AP/ACC-KOLKATA dated 01.09.2022, S60(MISC)-105/2010A Gr-iv(pt) dated 27.09.2022, S206(MISC)-12/2020A Gr-II (pt IV) dated 10.10.2022 (two SCNs with the same number and date), CUS/APR/SCN/250/2022-GR 3-O/O PR COMMR-CUS-PORT-KOLKATA dated 11.10.2022 and No.1346/22-23/DC/Gr.IV/CAC/JNCH dated 12.11.2022.
  • The adjudicating authorities appointed are officers from Customs (Port), Air Cargo Complex, and JNCH Mumbai, including Additional or Joint Commissioners, Assistant Commissioners, and Deputy Commissioners.

Impact Analysis

Impact on M/s. Mageba Bridge Products Pvt. Ltd.

  • The company should prepare to engage with the appointed adjudicating authorities to present their case for each SCN.

Impact on Customs Authorities

  • The concerned officers must review the details of each case and ensure a fair and just resolution.

Suggested Action Items

  • Customs authorities should ensure that all relevant information and documentation are available to the adjudicating officers.

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 primary legislation governing customs duties and related matters in India. Sections 3, 4, and 5 are referenced, indicating the legal basis for the appointments. M/s. Mageba Bridge Products Pvt. Ltd.: The company that is the recipient of the show cause notices and the subject of this notification.
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.-07082023-247907 CG-DxLx-xEG-I0D7H0x8x2x0 23-247907 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.ं 3366] नई दिल्ली, सोमिार, अगस्ट्त 7, 2023/श्रािण 16, 1945 No. 3366] NEW DELHI, MONDAY, AUGUST 7, 2023/SHRAVANA 16, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड ) अजधसचू ना नई दिल्ली, 7 अगस्ट् त, 2023 स.ं 59 /2023-सीमा िल्ु क (ग.ैटै.) का.आ. 3517(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 म ें उल्लेजखत अजधकारी को कॉलम 3 म े उल्लेजखत अजधकाठरयों दक िजियों और कतडव्यों के जनिडहन के िाजयत्ि को सारणी के कॉलम 1 म ें उल्लेजखत नोठटसी के सिं भड म,ें कॉलम 2 म ें उल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयिु करता ह,ै यथा:- सारणी जनयुि की गयी नोठटसी का न्यायजनणडयन प्राजधकरण नाम और पता कारण बताओ नोठटस संख्या और दिनांक साधारण न्यायजनणडयन का नाम (मैससड) प्राजधकरणl (1) (2) (3) (4) मगेबा जिि (i) एस सी एन सं. एस 206(Misc)-270/2016 ए (i) सीमा िुल्क(पत्तन) के सीमा िुल्क (पत्तन) 5069 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] प्रोडक्ट्स प्रा. Grp-II दिनांक 23.02.2017 अपर या संयुि आयुि, ग्रुप-IV के अपर या जल. 45, कस्ट्टम्स हाउस, संयुि आयुि, , झोिताला रोड, कोलकताl कस्ट्टम्स हाउस, कोलकता - (ii) एस सी एन (ii) सीमा िल्ु क Appr कोलकताl 700019, सं.CUS/APR/MISC/2529/2022/GR4 O/o PR ग्रुप iv (पत्तन) के पजिम बंगाल, COMMR-CUS-PORT-KOLदिनांक सहायक आयुि, भारत 19.07.2022 कस्ट्टम्स हाउस, कोलकताl (iii) एस सी एन सं. (iii) सीमा िुल्क, एयर No.ACC/BOND/FNL/SVB/37/2021/ACCTS- कागो काम््लेक्टस के सहायक आयुि, सीमा O/O PR.COMMR-CUS-AP/ACC-KOLKATA िुल्क (एअरपोटड और दिनांक 01.09.2022 एयर कागो काम््लेक्टस) के आयुि का कायाडलय, कोलकताl (iv) एस सी एन सं. एस 60(MISC)-105/2010A (iv) सीमा िुल्क Appr Gr-iv(pt) दिनांक 27.09.2022 ग्रुप IV(पत्तन) के सहायक आयुि, कस्ट्टम्स हाउस, कोलकताl (v) एस सी एन सं. No. एस 206(MISC)- (v) सीमा िुल्क (पत्तन), 12/2020A Gr-II (pt IV) दिनांक 10.10.2022 ग्रुप ii केजमकल iii के सहायक आयुि, कस्ट्टम्स हाउस, कोलकता l (vi) एस सी एन सं. No. एस 206(MISC)- (vi) सीमा िुल्क 12/2020A Gr-II (pt IV) दिनांक 10.10.2022 (पत्तन), ग्रुप ii केजमकल iii के सहायक आयुि, कस्ट्टम्स हाउस, कोलकताl (vii) एस सी एन सं. (vii) सीमा िुल्क CUS/APR/SCN/250/2022-GR 3-O/O PR (पत्तन), अ्प्रैससंग ग्रुप COMMR-CUS-PORT-KOLKATA दिनांक iii के उप आयुि, 11.10.2022 कस्ट्टम्स हाउस, कोलकताl (viii) एस सी एन सं. No.1346/22- (viii) सीमा िुल्क ग्रुप iv 23/DC/Gr.IV/CAC/JNCH दिनांक 12.11.2022 ए, के उप आयुि, एन एस -iii, िे एन सी एच, मुंबईl [फा. सं. 451 /07/2019 -सीमा िुल्क.V] हरीि कुमार, अिर सजचि[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 7th August, 2023 No. 59 /2023-Customs (N.T.) S.O. 3517(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 the purpose of adjudication of show cause notices mentioned in column (2) therein, namely:- TABLE Common Name of Name of the Noticee and address Show Cause Notice number and Adjudicating Adjudicating (M/s.). date. Authority Authorities. appointed. (1) (2) (3) (4) M/s. Mageba Bridge Products Pvt. (i) SCN No. S206(Misc)- (i) Additional or Additional or Ltd. 45, Jhowtala Road, Kolkata- 270/2016 A Grp-II dated Joint Joint 700019, West Bengal, India. 23.02.2017 Commissioner of Commissioner Customs (Port) (Port), Group- Customs House, IV, Customs Kolkata. House, Kolkata. (ii) SCN No. CUS/APR/ (ii) Assistant MISC/2529/2022/GR4 O/o PR Commissioner of COMMR-CUS-PORT- Customs, Appr KOLdated 19.07.2022 GroupIV(Port), Customs House, Kolkata. (iii) SCN (iii) Assistant No.ACC/BOND/FNL/SVB/37/2 Commissioner of 021/ACCTS-O/O PR.COMMR- Customs, Air CUS-AP/ACC-KOLKATA Cargo Complex, dated 01.09.2022 O/o Commissioner of Customs, (Airport and ACC), Kolkata (iv) SCN No. S60(MISC)- (iv) Assistant 105/2010A Gr-iv(pt) dated Commissioner of 27.09.2022 Customs, Appr Group IV (Port), Customs House, Kolkata. (v) SCN No. S206(MISC)- (v) Assistant 12/2020A Gr-II (pt IV) dated Commissioner of 10.10.2022 Customs (Port), Group II Chemical- III, Customs House, Kolkata.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (vi) SCN No. S206(MISC)- (vi) Assistant 12/2020A Gr-II (pt IV) dated Commissioner of 10.10.2022 Customs (Port), Group II Chemical- III, Customs House, Kolkata. (vii) SCN No. (vii) Deputy CUS/APR/SCN/250/2022-GR Commissioner of 3-O/O PR COMMR-CUS- Customs (Port), PORT-KOLKATA dated APPRAISING 11.10.2022 Group III, Customs House, Kolkata. (viii) SCN No.1346/22- (viii) Deputy 23/DC/Gr.IV/CAC/JNCH dated Commissioner of 12.11.2022 Customs, Group IV A, NS- III, JNCH, Mumbai. [F. No. 451/07/2019-Cus.V] HARISH KUMAR, 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.

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