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Date: 2025-03-27 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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification No. 16/2025-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appoints officers to exercise powers and discharge duties for the purpose of adjudication of show cause notices under the Customs Act, 1962.

Key Changes

  • The notification appoints specific officers mentioned in column (4) of the table to adjudicate show cause notices issued to noticees mentioned in column (1).
  • The officers are appointed to exercise powers and discharge duties previously conferred or imposed on officers mentioned in column (3) of the table, in respect of the noticees mentioned in column (1).
  • For M/s Delhi Airport Metro Express Private Ltd. (IEC: 0508050910), the Commissioner of Customs, MCH, Mundra is appointed as the adjudicating authority for the show cause notice dated 15.06.2022, which was previously under the purview of Commissioner of Customs, MCH, Mundra.
  • Assistant Commissioner of Customs (Group-VI), ICD-import, TKD, New Delhi is appointed as adjudicating authority for Show Cause Notice dated 05/07/2022.
  • Joint Commissioner of Customs, NS-V, JNCH, Maharashtra is appointed as adjudicating authority for Show Cause Notice dated 14/07/2022.
  • Assistant Commissioner of Customs, Contract Cell, NCH, Mumbai, Maharashtra is appointed as adjudicating authority for Show Cause Notice dated 18/02/2022.
  • Assistant Commissioner of Customs, ICD Patparganj, Delhi is appointed as adjudicating authority for Show Cause Notice dated 21/04/2023.
  • ADC, ACC-Import Commissionerate, NCH, New Delhi is appointed as adjudicating authority for Show Cause Notice dated 13/02/2024.

Impact Analysis

Impact on Businesses

  • Businesses should prepare for potential changes in the adjudication process and be ready to provide any additional information or clarification requested by the new adjudicating officers.

Impact on Customs Officers

  • This may require additional training or support to ensure they can effectively adjudicate the cases.

Suggested Action Items

  • The Central Board of Indirect Taxes and Customs (CBIC) should provide guidance and support to both businesses and officers to ensure a seamless transition.

Key Entities Referenced

Customs Act, 1962: The primary legislation governing customs duties and related matters in India. Sections 3, 4, and 5 are specifically mentioned, relating to the powers of customs officers. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of indirect taxes and customs duties. It is under the Department of Revenue, Ministry of Finance. Delhi Airport Metro Express Private Ltd.: A private company involved in the operation of the Delhi Airport Metro Express line. It is a noticee in one of the show cause notices mentioned in the notification. Commissioner of Customs, MCH, Mundra: A customs authority responsible for customs operations at Mundra port. Assistant Commissioner of Customs (Group-VI), ICD-import, TKD, New Delhi: A customs authority in charge of import activities at Inland Container Depot, Tuglakabad, New Delhi. Joint Commissioner of Customs, NS-V, JNCH, Maharashtra: A customs authority at Jawaharlal Nehru Custom House, Maharashtra Assistant Commissioner of Customs, Contract Cell, NCH, Mumbai, Maharashtra: A customs authority at Nhava Sheva Custom House, Mumbai, Maharashtra Assistant Commissioner of Customs, ICD Patparganj, Delhi: A customs authority in charge of activities at Inland Container Depot Patparganj, Delhi. ADC, ACC-Import Commissionerate, NCH, New Delhi: A customs authority at Air Cargo Complex-Import Commissionerate, Nhava Sheva Custom House, New Delhi
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27032025-262025 CG-DxLx-xEG-I2D7H0x3x2x0 25-262025 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.ं 1466] नई दिल्ली, बृहस्ट्प जतवार, माच च27, 2025/चत्रै 6, 1947 No. 1466] NEW DELHI, THURSDAY, MARCH 27, 2025/CHAITRA 6, 1947 वित्त मत्रं ालय (राजस्ि विभाग) (केंद्रीय अप्रत्यक्ष कर एि ंसीमा शुल्क बोर्ड) अजधसचू ना नई दिल्ली, 26 माच,च 2025 16/2025-सीमा शल्ु क (ग.ैटै.) का.आ. 1484(अ).—सीमा शल्ु क अविवियम, 1962 (1962 का 52) की िारा 4 की उपिारा (1), के साथ पठित िारा 3, और िारा 5 की उपिारा (1) और (1ए) द्वारा प्रदत्त शवियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमा शुल्क बोर्,ड एतद्द्वारा, विम्न दी गई सारणी के कॉलम 4 में उल्लेवित अविकारी को कॉलम 3 म े उल्लेवित अविकाठरयों कक शवियों और कतडव्यों के वििडहि के दावयत्ि को सारणी के कॉलम 1 म ें उल्लेवित िोठटसी के सदं भड म,ें कॉलम 2 म ें उल्लेवित कारण बताओ िोठटसो के न्यायविणडयि उद्देश्य हते ु वियिु करता ह,ै यथा:- 2188 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी वियुि की गयी िोठटसी का िाम और न्यायविणडयि स ा ि ारण कारण बताओ िोठटस संख्या और कदिांक पता (मैससड) प्राविकरण का िाम न्यायविणडयि प्राविकरणl (1) (2) (3) (4) मेससड कदल्ली एयरपोटड फाइल संख्या CUS/APR/PROJ/47/2022-GR-5-6-आयुि, सीमा शुल्क, आयुि, सीमा शुल्क, मेट्रो एक्सप्रेस प्राइिेट O/o Pr Commr-Cus-Mundra द्वारा जारी ककया गया एमसीएच, मुंद्रा। एमसीएच, मुंद्रा। वलवमटेर् (आईईसी: कदिांक 15/06/2022 का कारण बताओ िोठटस। 0508050910) C.No.VIII/ICD/TKD/6AG/Gr.VI/Delhi सहायक आयुि, सीमा शुल्क Airport/133/2022 द्वारा जारी ककया गया कदिांक (समूह-VI), आईसीर्ी- 05/07/2022 का कारण बताओ िोठटस। आयात, टीकेर्ी, िई कदल्ली। फाइल संख्या S/26-MISC-160/2022-संयुि आयुि, सीमा शुल्क, 23/GR.VI/NS-V द्वारा जारी ककया गया कदिांक एिएस-V, जेएिसीएच, 14/07/2022 का कारण बताओ िोठटस। महाराष्ट्र फाइल संख्या S/5-17/2009 CC द्वारा जारी ककया गया सहायक आयुि, सीमा कदिांक 18/02/2022 का कारण बताओ िोठटस। शुल्क, कॉन्ट्रैक्ट सेल, एिसीएच, मुंबई, महाराष्ट्र। C.No. VIII/6/ICD/PPG द्वारा जारी ककया गया कदिांक सहायक आयुि सीमा शुल्क, 21/04/2023 का कारण बताओ िोठटस। आईसीर्ी पटपड़गंज, कदल्ली। फाइल संख्या CUS/APR/SCN/1016/2023-GR-एर्ीसी, एसीसी-आयात 3/4/6-O/o Pr COMMR-CUS-ACC(I)-DELHI आयुिालय, एिसीएच, िई द्वारा जारी ककया गया कदिांक 13/02/2024 का कारण कदल्ली। बताओ िोठटस। [फा.सं. 466/36/2024-सीमा शुल्क.V] संजीत कुमार, अिर सवचि MINISTRY OF FINANCE (Department of Revenue) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th March, 2025 No.16/2025-Customs (N.T.) S.O.1484(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 No. (2) therein, namely:-[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 TABLE Name of the Show Cause Notice Number and Date Name of Adjudicating Common Noticee(s) and Authorities Adjudicating Address (M/s.) Authority appointed (1) (2) (3) (4) M/s Delhi Airport Show Cause Notice dated 15.06.2022 vide F. No. Commissioner of Commissioner of Metro Express CUS/APR/PROJ/47/2022-GR-5-6-O/o Pr Commr-Customs, MCH, Customs, MCH, Private Ltd. (IEC: Cus-Mundra Mundra. Mundra, Gujarat, 0508050910) Show Cause Notice dated 05/07/2022 bearing C Assistant Commissioner No.VIII/ICD/TKD/6AG/Gr.VI/Delhi of Customs (Group-VI), Airport/133/2022 ICD-import, TKD, New Delhi. Show Cause Notice dated 14/07/2022 issued vide Joint file No. S/26-MISC-160/2022-23/GR.VI/NS-V Commissioner of Customs, NS-V, JNCH, Maharashtra Show Cause Notice dated 18/02/2022 issued vide Assistant file No. S/5-17/2009 CC Commissioner of Customs, Contract Cell, NCH, Mumbai, Maharashtra. Show Cause Notice dated 21/04/2023 bearing C Assistant Commissioner No. VIII/6/ICD/PPG of Customs, ICD Patparganj, Delhi. Show Cause Notice dated 13/02/2024 issued vide ADC, ACC-Import file No. CUS/APR/SCN/1016/2023-GR-3/4/6-O/o Commissionerate, NCH, Pr COMMR-CUS-ACC(I)-DELHI New Delhi. [F. No. 466/36/2024-Cus V] SANJEET 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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