Date: 07-Feb-2025Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sub section (1) of section 4 read with sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs
The notification appoints the Commissioner of Customs (Adjudication), Mumbai, to handle the adjudication of a supplementary notice related to Shri Nisar Pallathukadavil Aliyar and 29 others. This responsibility was previously assigned to the Additional Commissioner of Customs (Import), Office of the Principal Commissioner of Customs, Custom House, Mundra, Gujarat.
Key Changes
Commissioner of Customs (Adjudication), Mumbai is now responsible for adjudicating Supplementary notice no. GEN/ADJ/ADC/63/2023-Adjn-O/o Pr. Commr-Cus-Mundra, dated 30th January, 2023 or 2nd February, 2023, concerning Shri Nisar Pallathukadavil Aliyar and 29 others.
The adjudication was reassigned from the Additional Commissioner of Customs (Import), Mundra.
This change is effective from the date of publication in the Official Gazette (February 7, 2025).
Impact Analysis
Stakeholders Affected
The Commissioner of Customs (Adjudication), Mumbai, will experience an increase in workload with the addition of this case.
Suggested Action Items
Shri Nisar Pallathukadavil Aliyar and the 29 other individuals should be notified of the change in the adjudicating authority.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The issuing authority of the notification.
Commissioner of Customs (Adjudication), Mumbai: The newly appointed adjudicating authority for the specified case.
Additional Commissioner of Customs (Import), Office of the Principal Commissioner of Customs, Custom House, Mundra, Gujarat: The authority from whom the adjudication responsibility has been transferred.
Shri Nisar Pallathukadavil Aliyar and 29 others: The individuals who are the subject of the supplementary notice being adjudicated.
Customs Act, 1962: The principal legislation under which the notification is issued. Specifically, Section 4 and Section 5 are referenced.
Notification No. 29/2020-Customs (N.T./CAA/DRI) dated the 4th August 2020: Previous notification related to assignment of cases.
Notification nos.32/2021-Customs (N.T./CAA/DRI) dated the 8th September, 2021: Previous notification related to assignment of cases.
Notification No. 29/2022-Customs (N.T) dated the 31st March, 2022: Previous notification related to assignment of cases.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07022025-260807
CG-DxLx-xEG-I0D7H0x2x2x0 25-260807
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 632] नई दिल्ली, िुक्रिार, फरिरी 7, 2025/माघ 18, 1946 946
No. 632] NEW DELHI, FRIDAY, FEBRUARY 7, 2025/MAGHA 18, 1946 3, 1946
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द रीय अप्रत्य क्ष कर एिं सीमािुल्क बोड)ड
अजधसचू ना
नई दिल् ली, 4 फरिरी, 2025
स.ं 8/2025- सीमािल्ु क (ग.ैटे.)
का.आ. 636 (अ).- सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 5 की उप-धारा (1) और (1ए) के
साथ पठित धारा 4 की उप- धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केन्दर ीय अप्रत् यक्ष कर और सीमािुल्क बोडड,
एतिद्वारा, सीमा िल्ु क आयिु (न्दयायजनणडय), मुंबई को अपर आयुि सीमा िल्ु क (आयात), प्रधान आयुि सीमा िल्ु क
कायाडलय, कस्ट्टम हाउस, मुंरा, गुिरात 370421 को अनुपरू क नोठटस संख्या GEN/ADJ/ADC/63/2023-Adjn-O/o
Pr. Commr-Cus-Mundra, दिनांक 30 िनिरी, 2023 या 2 फरिरी, 2023 को नोठटस प्राप्तकता ड अथाडत् श्री जनसार
पल्लथुकिाजिल अजलयार और 29 अन्दय के संबंध में, प्रित्त िजियों का प्रयोग करने और उन पर लगाए गए कतडव्यों का
जनिडहन करने के जलए जनयिु करता ह ै क्योंदक इस मामल े पर धारा 124 के तहत नोठटस पहल े से ही अजधसूचना संख्या
29/2020-सीमा िुल्क (गै.टे./सीएए/डीआरआई) दिनांक 4 अगस्ट्त 2020 को अजधसूचना संख्या 32/2021-सीमा िुल्क
(ग.ै टे सीएए/डीआरआई) दिनाकं 8 जसतंबर, 2021 और 29/2022-सीमा िुल्क (ग.ै टे) दिनांक 31 माचड, 2022 के साथ
पठित, के द्वारा सीमा िल्ु क आयुि (न्दयायजनणडय), मुंबई को सौंप दिया गया ह।ै
933 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना सरकारी रािपत्र में प्रकािन की जतजथ से लाग ूहोगी।
[सं. 450/72/2021- सीमािुल्क IV(भाग-II) भाग (1)]
आर. अनंत , जनिेिक (सीमािुल्क)
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
NOTIFICATION
New Delhi, the 4th of February, 2025
No.08/ 2025-Customs (N.T.)
S.O.636(E) — In exercise of the powers conferred by sub-section (1) of section 4 read with 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 the Commissioner of Customs (Adjudication), Mumbai to exercise the
powers and discharge duties conferred or imposed on the Additional Commissioner of Customs (Import),
Office of the Principal Commissioner of Customs, Custom House, Mundra, Gujarat 370421, for the purpose
of adjudication of the Supplementary notice no. GEN/ ADJ/ ADC/ 63/ 2023-Adjn-O/o Pr. Commr-Cus-
Mundra, dated the 30th January, 2023 or the 2nd February, 2023 in respect of Noticee, namely, Shri Nisar
Pallathukadavil Aliyar and 29 others, as the notice under section 124 on this matter already stands assigned
to the Commissioner of Customs (Adjudication), Mumbai in terms of Notification No. 29/2020-Customs
(N.T./CAA/DRI) dated the 4th August 2020 read with Notification nos.32/2021-Customs (N.T./CAA/DRI)
dated the 8th September, 2021 and 29/2022-Customs (N.T) dated the 31st March, 2022.
2. This notification shall come into force on the date of their publication in the Official Gazette.
[No.450/72/2021-CusIV(PartII)-Part(1)]
ANANTH RATHAKRISHNAN, Director (Customs)
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and Published by the Controller of Publications, Delhi-110054.