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Date: 26-Apr-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 adjudicate show cause notices (SCNs) issued under the Customs Act, 1962. It specifies which officer will handle the adjudication of particular SCNs based on the noticee and the original issuing authority.

Key Changes

  • The Central Board of Indirect Taxes and Customs (CBIC) has appointed specific officers to act as adjudicating authorities for various show cause notices.
  • The notification lists the name and address of the noticee, the show cause notice number and date, the name of the original adjudicating authority, and the name of the common adjudicating authority appointed.
  • For example, for M/s Tyco Fire and Security India Pvt. Ltd., against SCN C.No. VIII/48/10/2018 BACC (GR5A) dated 23.07.2018, the Deputy/Assistant Commissioner of Customs, Group-5A, Bengaluru Air Cargo Complex, Bengaluru-560300 is appointed as the common adjudicating authority, replacing the original Deputy/Assistant Commissioner of Customs, Group-5A, Bengaluru Air Cargo Complex, Bengaluru-560300.

Impact Analysis

Impact on Businesses/Noticees

  • Noticees should ensure they direct all communication and submissions related to the specified SCNs to the newly appointed adjudicating authority.

Impact on Customs Officers

  • This may lead to a more efficient distribution of workload and specialized handling of cases.

Suggested Action Items for Businesses

  • Consult with legal counsel to assess the impact of this change on your case.

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 specifically referenced, relating to the appointment of customs officers and their powers. M/s Tyco Fire and Security India Pvt. Ltd: One of the noticees mentioned in the notification. The notification specifies the adjudicating authority for a show cause notice issued to this company.
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.-26042024-253881 CG-DxLx-xEG-I2D6H0x4x2x0 24-253881 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.ं 1748] नई दिल्ली, िुक्रिार, अप्रलै 26, 2024/ििै ाख 6, 1946 No. 1748] NEW DELHI, FRIDAY, APRIL 26, 2024/VAISAKHA 6, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 26 अप्रैल, 2024 स.ं 31 /2024-सीमा िल्ु क (ग.ैटै.) का.आ. 1840 (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 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 म ें उल्लेजखत नोठटसी के संिभ ड में, कॉलम 2 म ेंउल्लेजखत कारण बताओ नोठटसो के न्यायजनणडयन उद्देश्य हते ु जनयुि करता है, यथा:- 2770 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 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 टाइको फायर एंड C.No. VIII/48/10/2018 उप/सहायक आयिु , सीमा उप/सहायक आयिु , सीमा जसक्योठरटी इंजडया प्रा. BACC (GR5A) दिनांक िुल्क, ग्रपु -5ए, बगें लरुु एयर िुल्क, ग्रपु -5ए, बगें लरुु एयर जलजमटेड, डी-601, कैंपस- 23.07.2018 कागो कॉम्प्लेक्स, बगें लरुु - कागो कॉम्प्लेक्स, बगें लरुु - डी, 6िीं मंजिल, 560300 560300 आरएमिडे सेंटेजनयल, S49/55/2019-GR 5A उप/सहायक आयिु , सीमा कुंडलहल्ली, मेन रोड, दिनांक 14.09.2019 िुल्क, ग्रपु -5ए, चन्ने ई सी पोटड, बैंगलोर-560048 सीमा िुल्क चेन्नई-जद्वतीय, सीमा िुल्क हाउस, 60, रािािी सलाई चेन्नई-600001 C.No उप/सहायक आयिु , सीमा S/23/PA/2017/ACC िुल्क, आयात, हिै राबाि एयर दिनांक 04.09.2019 कागो कॉम्प्लेक्स, िमिाबाि, तेलगं ाना-5012018 F.No S Misc. 752/2018_GR(5A) ACC उप/सहायक आयिु , सीमा दिनांक 22.10.2019 िुल्क, ग्रुप-5ए, (एयरपोटड और एयर कागो), चेन्नई-VII, न्यू कस्ट्टम्पस हाउस, मीनंबक्कम चेन्नई-600027 C.No. VIII/12/ACC import/Group-VA/Misc सहायक आयुि ग्रुप VA, न्यू 798/2020-21 दिनांक कस्ट्टम्पस हाउस, आईिीआई 18.12.2020 एयरपोटड के पास, नई दिल्ली- 110037 SCN No. S/3-GEN- सहायक आयुि, एसिीबी सेल, 79/2018-19/CRC/ACC एसीसी सहार, अंधरे ी (पूिड), दिनांक 27.10.2020 मुंबई।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 SCN No. 638/2020- सहायक आयुि, सीमा 21/AC/NS-V/JNCH, िुल्क, ग्रपु VA, एनएस-V, F.No. S/26- िेएनसीएच, न्हािा िेिा- Misc1056/2020-21/Gr- महाराष्ट्र-400707 VA/NS-III, JNCH दिनांक 10.02.2020 द्वारा िारी दकया गया। SCN No. 641/2020- सहायक आयुि, सीमा िल्ु क, 21/GRP- समूह VB, एनएस-V, VB/CAC/JNCH, F.No. िेएनसीएच, न्हािा िेिा- S/26-Misc/797/2020- महाराष्ट्र-400707 21/Gr-VB/JNCH दिनांक 11.12.2020 द्वारा िारी दकया गया। C.No. VIII/06/733/2018 उपायुि, सीमा िल्ु क, ग्रुप 5 ए, ICD (GR 5A) dated ऑदफस ऑफ अजिश्नल कजमश्नर, इनलडैं कंटेनर जडपो, दिनांक 05.08.2021 व्हाइटफील्ड, बेंगलुरु-560066 [फा. स.ं 451/06/2020 -सीमा िुल्क.V ] मेघा बंसल,अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (The Central Board of Indirect Taxes and Customs) NOTIFICATION New Delhi, the 26th April, 2024 No. 31/2024-Customs (N.T.) S.O. 1840(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:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] TABLE Name of the Noticee(s) Show Cause Notice Number Name of Adjudicating Common Adjudicating and Address (M/s.) and Date Authorities Authority appointed (1) (2) (3) (4) M/s Tyco Fire and C.No. VIII/48/10/2018 Deputy/Assistant Deputy Commissioner of Security India Pvt. Ltd, D- BACC (GR5A) dated Commissioner of Customs, Customs, Group-5A, 601, campus-D, 6th floor, 23.07.2018 Group-5A, Bengaluru Air Bengaluru Air Cargo RMZ Centennial, Cargo Complex, Bengaluru- Complex, Bengaluru-560300 Kundalahalli, Main Road, 560300 Bangalore-560048 S49/55/2019-GR 5A dated Deputy/Assistant 14.09.2019 Commissioner of Customs, Group-5A, Chennai Sea Port, Customs Chennai-II, Customs House, 60, Rajaji Salai Chennai-600001 C.No S/23/PA/2017/ACC Deputy/Assistant dated 04.09.2019 Commissioner of Customs, Imports, Hyderabad Air Cargo Complex, Shamshabad, Telengana-5012018 F.No S Misc. 752/2018_GR(5A) ACC Deputy/Assistant dated 22.10.2019 Commissioner of Customs, Group-5A, (Airport & Air Cargo), Chennai-VII, New Customs House, Meenambakkam Chennai- 600027 C.No. VIII/12/ACC import/Group-VA/Misc Assistant Commissioner 798/2020-21 dated Group VA, New Customs 18.12.2020 House, Near IGI Airport, New Delhi-110037 SCN No. S/3-GEN- Assistant Commissioner, SVB 79/2018-19/CRC/ACC cell, ACC Sahar, Andheri dated 27.10.2020 (East), Mumbai.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 SCN No. 638/2020- Assistant Commissioner of 21/AC/NS-V/JNCH issued Customs, Group VA, NS-V, vide F.No. S/26- JNCH, Nhava Sheva- Misc1056/2020-21/Gr- Maharashtra-400707 VA/NS-III, JNCH dated 10.02.2020. SCN No. 641/2020- Assistant Commissioner of 21/GRP- VB/CAC/JNCH Customs, Group VB, NS-V, issued vide F.No. S/26- JNCH, Nhava Sheva- Misc/797/2020-21/Gr- Maharashtra-400707 VB/JNCH dated 11.12.2020. C.No. VIII/06/733/2018 Deputy Commissioner of ICD (GR 5A) dated Customs, Group 5 A O/o the 05.08.2021 Additional Commissioner of Customs, Inland Container Depot, Whitefield, Bengaluru- 560066 [F. No. 451/06/2020-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.

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