Home India Ministry of Finance In exercise of the powers conferred by subsection 1 of secti...
Date: 2020-05-18 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by subsection 1 of section 4 and subsection 1 of section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Central Board of Indirect Taxes and Customs, appoints officers to exercise powers and discharge duties related to the adjudication of show cause notices, as per the Customs Act of 1962. The notification, S.O. 1516(E), was issued on May 18, 2020, and specifies adjudicating authorities for various entities. It defines the scope and jurisdiction of these authorities concerning specific show cause notices. Key Points / Main Content: Appointment of Adjudicating Authorities: * The Central Board of Indirect Taxes and Customs appoints officers to adjudicate show cause notices. * Appointments are made under Section 4(1) and Section 5(1) of the Customs Act, 1962. * The appointed officers will exercise powers and discharge duties related to the notices. Table of Appointments: * The notification includes a table specifying the following: * Name and address of the noticee (entity subject to the show cause notice). * Show cause notice number and date. * Name of the adjudicating authorities. * Name of the authority appointed. List of Noticees and Appointed Authorities (Examples): * **Shilpa Medicare Ltd.:** Pr. Commissioner of Customs, ChennaiVII is appointed for SCN F. No. CHE 428 CIIITBA 26 2019AUDIT dated 24.12.2019 and supplementary SCN F. No. CHE 428CIIITBA 262019AUDIT dated 13.01.2020. * **Toyota Kirloskar Automotive:** Commissioner of Customs, Chennai II. * **Olam Agro India Private Limited:** Commissioner of Customs, Chennai II. * **West India Continental Oils and Fats Private Limited:** Dy. Asstt. Commissioner of Customs, Custom House, Marmagoa, Goa 403803 * **Emami Agrotech Limited:** Commissioner of Customs, Jawaharlal Nehru Customs House, Nhavaheva, Dist. Raigad, Maharashtra 400707 Impact Analysis: Noticees (Entities Named in the Table): * Impact: Subject to show cause notices and required to participate in adjudication proceedings. * Action Required: Respond to the show cause notices and cooperate with the appointed adjudicating authority. Appointed Adjudicating Authorities: * Impact: Responsible for adjudicating the specified show cause notices. * Action Required: Exercise their powers and discharge their duties as per the Customs Act, 1962 to fairly adjudicate the show cause notices.

Key Entities Referenced

Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance, responsible for the formulation of policy concerning levy and collection of customs duties. Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs. New Delhi: The location where the notification was issued. Chennai, Tamil Nadu: A city in Tamil Nadu where Commissionerate of Customs is located, responsible for adjudication. Mumbai, Maharashtra: A city in Maharashtra where Commissionerate of Customs is located, responsible for adjudication. Mundra, Gujarat: A port city in Gujarat where Custom House is located, responsible for adjudication. Raichur, Karnataka: A district in Karnataka where Shilpa Medicare Ltd. is located Mangaluru, Karnataka: A port city in Karnataka where multiple companies are located
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-18052020-219431 xxxGIDHxxx CG-DL-E-18052020-219431 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.ं 1355] नई दिल्ली, सोमिार, मई 18, 2020/ििै ाख 28, 1942 No. 1355] NEW DELHI, MONDAY, MAY 18, 2020/VAISAKHA 28, 1942 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्‍दर ीय अप्रत्य क्ष कर और सीमा िल्ु क बोड)ड अजधसचू ना नई दिल्ली, 18 मई, 2020 स.ं 44 /2020-सीमा िल्ु क (ग.ैटे.) का.आ. 1516(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उप-धारा (1) और धारा 5 की उप-धारा (1) द्वारा प्रित् त िजियों का प्रयोग करते हुए, केन्‍द रीय अप्रत्य क्ष कर और सीमा िल्ु क बोड,ड एति्द्वारा, नीच े िी गयी सारणी के कॉलम (5) म ें उजल्लजखत अजधकाररयों को उि सारणी के कॉलम (3) म ें संिर्भडत कारण बताओ नोरटसों म ें न्‍दयाय जनणाडयन करने के उद्देश्य स,े इसी सारणी के कॉलम (2) म ें उजल्लजखत नोरटसी के मामले म,ें उि सारणी के कॉलम (4) म ें संिर्भडत अजधकाररयों को दिय े गए या सौंपे गए कतव्यड ों का जनिडहन करने के जलए जनयुि करता ह,ै अर्ाडत ् :- 2083 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी क्रम नोरटजसयों का नाम एिं कारण बताओ न्‍दयायजनणडयन प्राजधकाररयों जनयुि संख्या पता नोरटस संख्या एिं के नाम न्‍दयायजनणडयन दिनांक प्राजधकारी (1) (2) (3) (4) (5) 1. जिल्पा मेजडकेयर F. No. CHE/ (i) प्रधान आयुि/ आयुि प्रधान आयुि/ आयुि जलजमटेड, प्लॉट नंबर 33, 428/ C-III/TBA- सीमािुल्क, चेन्नई- VII सीमािुल्क, 34A, 40 से 47 रायचूर 26/ 2019- कमीिनरेट, न्‍दयू कस्ट्टम हाउस, चेन्नई- VII इंडजस्ट्रयल ग्रोर् सेंटर, AUDIT दिनांक एयर कागो कॉम्पप्लेक्स, कमीिनरेट, न्‍दयू जचकसुगर जिलेि, जिला 24.12.2019 के िीएसटी रोड्स, मीनामबक्कम, कस्ट्टम हाउस, एयर रायचूर, कनाडटक- सार् परित पूरक चेन्नई- 600027 कागो कॉम्पप्लेक्स, 548134 SCN F. No. िीएसटी रोड्स, CHE /428/C- (ii) आयुि सीमािुल्क, मीनामबक्कम, चेन्नई- III/TBA- चेन्नई- IV कमीिनरेट, कस्ट्टमस 600027 26/2019-AUDIT हाउस नंबर 60, रािािी दिनांक सलाई, चेन्नई- 600001 13.01.2020 (iii) आयुि सीमािुल्क, चेन्नई- II कमीिनरेट, कस्ट्टमस हाउस नंबर 60, रािािी सलाई, चेन्नई- 600001 (iv) उप/ सहायक आयुि, सीमािुल्क, कस्ट्टम हाउस, मोरमुगांि, गोिा– 403803 (v) आयुि, न्‍दयू कस्ट्टम हाउस, पेनम्पबूर, मंगलुरु– 575010 (vi) आयुि सीमािुल्क, ििाहर लाल नेहरू कस्ट्टम हाउस, न्‍दहिा िेिा, जिला रायगढ़, महाराष्ट्र– 400707 (vii) आयुि सीमािुल्क, न्‍दय ू कस्ट्टम हाउस, बेलाडड इस्ट्टेट, मुंबई– 400001 (viii) आयुि सीमािुल्क,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 कस्ट्टम हाउस, जनयर बालािी टेम्पपल, कांडला– 370210 (ix) आयुि सीमािुल्क, एयर कागो कॉम्पप्लेक्स (आयात), न्‍दयू कस्ट्टम हाउस, दिल्ली - 110037 (x) आयुि सीमािुल्क, कस्ट्टम हाउस, पोटड एररया, अपोिीट ओल्ड पुजलस स्ट्टेिन, काकीनाड़ा, आंध्र प्रिेि– 533007 (xi) आयुि सीमािुल्क, कृष्णापट्नम कस्ट्टम हाउस, 2 फ्लोर, कप्स जबलल्डंग, सीिीआर कॉम्पप्लेक्स, गोपालपरु म, कृष्णापट्नम पोट ड प्रेजमसेस, जिला नेल्लोर, आंध्र प्रिेि (xii) आयुि सीमािुल्क, कस्ट्टम हाउस, 5बी, पोट ड यूिर जबलल्डंग, मुरा पोट,ड गुिरात – 370421 2. टोयोटा दकलोसकर आयुि सीमािुल्क, चेन्नई- II ऑटोमोरटि कमीिनरेट, कस्ट्टमस हाउस 3. डेन्‍दसो दकलोसकर इंडस्ट्रीज़ नंबर 60, रािािी सलाई, प्राइिेट जलजमटेड चेन्नई- 600001 4. नेक्सटीर ऑटोमोरटि इंजडया 5. ओलम एग्रो इंजडया प्राइिेट जलजमटेड (IEC (i) आयुि सीमािुल्क, चन्ने ई - नंबर 0908006098) II कमीिनरेट, कस्ट्टमस DLF जबलल्डंग नंबर 8, हाउस नंबर 60, रािािी टािर A, 2 फ्लोर, सलाई, चेन्नई600001 - फेस- II, साइबर जसटी, गुड़गााँि, हररयाणा - (ii) आयुि सीमािुल्क, 122002 ििाहर लाल नेहरू कस्ट्टम हाउस, न्‍दहिा िेिा, जिला रायगढ़, महाराष्ट्र– 4007074 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 6. िेस्ट्ट इंजडया कॉजन्‍दटनेन्‍दटल (i) उप/ सहायक आयुि, ऑइलस एंड फैटस प्राइिेट सीमािुल्क, कस्ट्टम हाउस, जलजमटेड, यूजनट नंबर मोरमुगांि, गोिा– 403803 101, 102ए, 1 फ्लोर, ररयल टेक, कोजपया (ii) आयुि, न्‍दय ू कस्ट्टम हाउस, कॉपोरेट सुट्स, पी पेनम्पबूर, मंगलुरु– 575010 नंबर 9, िसो, नई दिल्ली -110020 (iii) आयुि सीमािुल्क, ििाहर लाल नेहरू कस्ट्टम हाउस, न्‍दहिा िेिा, जिला रायगढ़, महाराष्ट्र– 400707 (iv) आयुि सीमािुल्क, न्‍दय ू कस्ट्टम हाउस, बेलाडड इस्ट्टेट, मुंबई– 400001 (v) आयुि सीमािुल्क, कस्ट्टम हाउस, जनयर बालािी टेम्पपल, कांडला– 370210 7. रुजच सोया इंडस्ट्रीज़ आयुि, न्‍दयू कस्ट्टम हाउस, जलजमटेड, रुजच हाउस पेनम्पबूर, मंगलुरु– 575010 रॉयल पल्स्ट्म, सुर नंबर 169, आरे जमल्क कॉलोनी, गोरेगााँि, ईस्ट्ट मुंबई, महाराष्ट्र -400065 8. MK एग्रोटेक प्राइिेट जलजमटेड, MB प्राइिेट जलजमटेड, MB रोड, श्रीरंगापटना, मांड्या, कनाडटक-571438 9. गोल्डन एग्री ररसोसेस इंजडया प्राइिेट जलजमटेड, C/o- KL & एसोजसयएटस 208, 2 फ्लोर, जत्रिेणी कॉम्पप्लेक्स, E-10-12 ििाहर पाकड, लक्ष्मी नगर, नई दिल्ली - 110092 10. श्री अनघं ा रेफ़ाईनरी प्राइिेट जलजमटेड (IEC नंबर 0714019429), जसररयल नंबर 10/1P- 11/8A-12/4P,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 इंडजस्ट्रयल एररया, बाईकमपड़ी, मंगलोर, कनाडटक– 575011 11. इमामी एग्रोटेक जलजमटेड आयुि सीमािुल्क, ििाहर (IEC नंबर लाल नेहरू कस्ट्टम हाउस, 0204025079) 687, न्‍दहिा िेिा, जिला रायगढ़, आनंिपरु , EM बाइपास, महाराष्ट्र– 400707 कोलकाता, पजिम बगं ाल- 700107 12. OMGL रेफ़ाईनरी आयुि सीमािुल्क, एयर जलजमटेड लाइबीजलटी कागो कॉम्पप्लेक्स (आयात), न्‍दयू पाटडनरजिप, टी-2, 3 कस्ट्टम हाउस, दिल्ली - फ्लोर, िॉप नंबर B-34, 110037 लाल कोिी िॉलपंग सेंटर, टोंक रोड, ियपुर, रािस्ट्र्ान-302015 13. िेजमनी एजडबल & फैटस आयुि सीमािुल्क, कस्ट्टम इंजडया प्राइिेट जलजमटेड हाउस, पोट ड एररया, अपोिीट फ्रीडम हाउस नंबर 8-2- ओल्ड पुजलस स्ट्टेिन, 334/70 & 71, रोड काकीनाड़ा, आंध्र प्रिेि– नंबर 5, बंिारा जहल्स, 533007 हिै राबाि, तले ंगाना- 500034 14. 3F इंडस्ट्रीज़ जलजमटेड, आयुि सीमािुल्क, नंबर 14, 1604, कृष्णापट्नम कस्ट्टम हाउस, 2 कृष्णापट्नम रोड, फ्लोर, कप्स जबलल्डंग, पंतपालीम, मूजतउकूर, सीिीआर कॉम्पप्लेक्स, नेल्लोर, आंध्र प्रिेि- गोपालपरु म, कृष्णापट्नम पोट ड 524323 प्रेजमसेस, जिला नेल्लोर, आंध्र 5. साउर् इंजडया कृष्णा प्रिेि ऑइलस एडं फैटस प्राइिेट जलजमटेड, यूजनट नंबर 101, 102ए, 1 फ्लोर, ररयल टेक, कोजपया कॉपोरेट सुट्स, पी नंबर 9, िसो, नई दिल्ली - 110020 16. अड़ानी जिलमर जलजमटेड, आयुि सीमािुल्क, कस्ट्टम फॉर्चयूडन हाउस, जनयर हाउस, 5बी, पोटड यूिर निरंगपरु ा रेल्िे क्रोलसंग, जबलल्डंग, मुरा पोट,ड गुिरात – निरंगपरु ा, अहमिाबाि, 370421 गुिरात -380009 [फा. सं. 437/04/2019-सीमािुल्क IV] गौरि लसंह, उप सजचि (टीआरय)ू6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 18th May, 2020 No. 44 / 2020-Customs (N.T.) S.O. 1516(E).— In exercise of the powers conferred by sub-section (1) of section 4 and sub- section (1) 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 (5) of the Table below to exercise the powers and discharge duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of Noticee mentioned in column (2) of the Table, for purpose of adjudication of show cause notices mentioned in column No (3) therein, namely:- TABLE Sl. Name of the Noticee (s) Show Cause Name of Adjudicating Common No. and Address (M/s.) Notice Number Authorities Adjudicating and Date Authority appointed (1) (2) (3) (4) (5) 1. Shilpa Medicare Ltd. , F. No. CHE/ (i) Pr. Commissioner/ Pr. Commissioner/ Plot no. 33,34A,40 to 47 428/ C-III/TBA- Commissioner of Commissioner of Raichur Industrial 26/ 2019-AUDIT Customs, Customs, Growtth Centre, dated 24.12.2019 Chennai-VII Chennai-VII Chiksugar Village, read with Commissionerate, New Commissionerate, Raichur District, supplementary Customs House, Air New Customs Karnataka-584134 SCN F. No. CHE Cargo Complex, GST House, Air Cargo /428/C-III/TBA- Roads, Meenambakkam, Complex, GST 26/2019-AUDIT Chennai- 600027 Roads, dated 13.01.2020 Meenambakkam, (ii) Commissioner of Chennai- 600027 Customs, Chennai-IV Commissionerate, Customs House, No. 60 Rajaji Salai, Chennai- 600001 (iii) Commissioner of Customs, Chennai-II Commissionerate, Customs House, No. 60 Rajaji Salai, Chennai- 600001 (iv) Dy/Asst. Commissioner of Customs, Custom House, Marmagoa, Goa– 403803 (v) Commissioner, New Custom House, Penambur, Mangaluru– 575010[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7 (vi) Commissioner of Customs, Jawaharlal Nehru Customs House, Nhavaheva, Dist. Raigad, Maharashtra – 400707 (vii) Commissioner of Customs, New Custom House, Ballard Estate, Mumbai – 400001 (viii) Commissioner of Customs, Custom House, Near Balaji Temple, Kandla – 370210 (ix) Commissioner of Customs, Air Cargo Complex (Import), New Custom House, Delhi – 110037 (x) Commissioner of Customs, Custom House, Port Area, Opp. Old Police Station, Kakinada, Andhra Pradesh – 533007 (xi) Commissioner of Customs, Krishnapatnam Custom House, 2nd Floor, Kaps Building, C.V.R. Complex, Gopalapuram, Krishnapatnam Port Premises, Nellore District, Andhra Pradesh (xii) Commissioner of Customs, Custom House, 5b, Port User Building, Mundra Port, Mundra, Gujarat – 370421 2. Toyota Kirloskar Commissioner of Automotive Customs, Chennai II 3. Denso Kirloskar Commissionerate, Custom Industries Private House, No.60, Rajaji Limited Salai, Chennai-600001 4. Nexteer Automotive India 5. Olam Agro India Private Limited (IEC (i) Commissioner of No.0908006098) DLF Customs, Chennai II Building No. 8, Tower Commissionerate, A,2nd Floor, Phase-II, Custom House, No.60, Cyber City, Gurgaon, Rajaji Salai, Chennai- Harayana-122002 6000018 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ii) Commissioner of Customs, Jawaharlal Nehru Customs House, Nhavaheva, Dist. Raigad, Maharashtra – 400707 6. West India Continental (i) Dy/Asstt. Oils and Fats Private Commissioner of Limited, Unit No. 101, Customs, Custom House, 102A 1st Floor Marmagoa, Goa– 403803 Realtech, Copia Corporate Suits Pno. 9 (ii) Commissioner, New Jaso, New Delhi- Custom House, Penambur, 110020 Mangaluru– 575010 (iii) Commissioner of Customs, Jawaharlal Nehru Customs House, Nhavaheva, Dist. Raigad, Maharashtra – 400707 (iv) Commissioner of Customs, New Custom House, Ballard Estate, Mumbai – 400001 (v) Commissioner of Customs, Custom House, Near Balaji Temple, Kandla – 370210 7. Ruchi Soya Industries Commissioner, New Ltd, Ruchi House Custom House, Penambur, Royal Palms, Sur No. Mangaluru– 575010 169, Aarey Milk Colony , Goregaon East Mumbai, Maharashtra-400065 8. MK Agrotech Private Limited, M B Road, Srirangapatna, Mandya, Karnataka- 571438 9. Golden Agri Resources India Private Limited, C/o-KL & Asociates 208, 2nd Floor, Triveni Complex, E-10-12 Jawahar Park, Laxmi Nagar, New Delhi- 110092 10. Sri Anagha Refinerires Pvt Ltd (IEC No. 0714019429), Sy. No. 10/1P-11/8A-12/4P, Industrial Area,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9 Baikampady, Mangalore, Karnataka – 575011 11. Emami Agrotech Commissioner of Limited(IEC Customs, Jawaharlal No.0204025079 ) 687, Nehru Customs House, Anandapur, E.M. Nhavaheva, Dist. Raigad, Bypass, Kolkata, West Maharashtra – 400707 Bengal- 700107 12. OMGL Refinery Commissioner of Limited Liability Customs, Air Cargo Partnership, T-2, 3rd Complex (Import), New Floor, shop No. B-34, Custom House, Delhi – Lal Kothi Shopping 110037 Center, Tonk Road, Jaipur, Rajasthan- 302015 13. Gemini Edible & Fats Commissioner of India Private Limited Customs, Custom House, Freedom House No. 8- Port Area, Opp. Old 2-334/70 & 71, Road Police Station, Kakinada, No.5, Banjara Hills , Andhra Pradesh – 533007 Hyderabad, Telangana- 500034 14. 3F Industries Limited, Commissioner of No.14, 1604, Customs, Krishnapatnam Krishnapatnam Road, Custom House, 2nd Floor, Pantapalim, Mutiukur, Kaps Building, C.V.R. Nellore, A.P.-524323 Complex, Gopalapuram, 5. South India Krishna Krishnapatnam Port Oil and Fats Private Premises, Nellore District, Limited, Unit No. 101, Andhra Pradesh 102A 1st Floor Realtech, Copia Corporate Suits Pno.9 Jaso, New Delhi- 110025 16. Adani Wilmar Limited, Commissioner of Fortune House, Nr Customs, Custom House, Navrangpura, Railway 5b, Port User Building, Crossing, Navrangpura, Mundra Port, Mundra, Ahmedabad, Gujarat- Gujarat – 370421 380009 [F. No. 437/04/2019-Cus. IV] GAURAV SINGH, Dy. Secy. (TRU) 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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