Executive Summary:
This notification appoints a common adjudicating authority to exercise powers and discharge duties related to a show cause notice. It follows notifications G.S.R. 453(E) and G.S.R. 916(E) amending the original notification. The Director General of Revenue Intelligence issues this appointment under the Customs Act of 1962. The effective date of this notification is January 21, 2020.
Key Points / Main Content:
* **Authority & Legal Basis:**
* Issued under Section 152(a) of the Customs Act, 1962.
* Director General of Revenue Intelligence appoints adjudicating authority.
* Reference to Notifications No. 60/2015-Customs (N.T.) [G.S.R. 453(E)] and No. 133/2015-Customs (N.T.) [G.S.R. 916(E)].
* **Appointment of Adjudicating Authority:**
* The Principal Commissioner of Customs, Commissioner, New Delhi, is appointed as the common adjudicating authority.
* This authority will exercise powers related to officers mentioned in column 4 of the table within the notification.
* **Scope:**
* Applies to the noticee Ms. Divis Laboratories Ltd., Hyderabad and 22 others.
* Concerns Show Cause Notice Number F. No. DRIBZU-S IVEnq-27/Int/Nil/2019 dated 16.12.2019, with corrigendum dated 10.01.2020 (SCN No. 59/2019).
Impact Analysis:
* **Ms. Divis Laboratories Ltd., Hyderabad and 22 others.**
* Impact: Subject to adjudication of show cause notice by the appointed authority.
* Action Required: Respond to the show cause notice and cooperate with the adjudicating authority.
* **Principal Commissioner of Customs, Commissioner, New Delhi**
* Impact: Appointed as the common adjudicating authority.
* Action Required: Exercise powers and discharge duties related to the specified show cause notice.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The government ministry and department responsible for revenue matters.
Central Board of Indirect Taxes and Customs: The apex body responsible for formulation of policy concerning indirect taxes, such as customs, central excise, service tax and Goods and Services Tax (GST).
Directorate of Revenue Intelligence: An intelligence agency of the Indian government responsible for combating smuggling and tax evasion.
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
New Delhi: The location of the notification issuance; Union Territory of Delhi.
Ms. Divis Laboratories Ltd., Cyber Hills, Gachibowli, Hyderabad, Telangana: The name and address of a noticee involved in a show cause notice.
Visakhapatnam, Andhra Pradesh: The location of Vizag Sea, Custom House.
Chennai, Tamil Nadu: The location of Chennai Customs House
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-30012020-215814
xxxGIDExxx
CG-DL-E-30012020-215814
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 411] नई ददल्ली, बुधिार, जनिरी 29, 2020/माघ 9, 1941
No. 411] NEW DELHI, WEDNESDAY, JANUARY 29, 2020/MAGHA 9, 1941
जित्त मंत्रालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(राजस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल्ली, 21 जनिरी, 2020
स.ं 7/2020-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 445(अ).—भारत सरकार, जित्त मंत्रालय, राजस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962
(1962 का 52) की धारा 152 के अनुच्छेद (ए) के अतं गतड जारी अजधसूचना स.ं60/2015-सीमा िुल्क (ग.ै ट.ै ) संख्या
सा.का.जन. 453(अ), ददनांक 04 जून 2015 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें
प्रकाजित एि ं यथा-अजधसूचना स.ं 133/2015-सीमा िुल्क (ग.ै ट.ै ), संख्या सा.का.जन.916(अ), ददनांक 30 निम्बर
2015 द्वारा भारत के राजपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित के द्वारा संिोजधत, के अनुसरण
म े महाजनदेिक, राजस्ट्ि आसचू ना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटस के
न्द्यायजनणडयन के प्रयोजनाथड उपयुडक्त ताजलका के स्ट्तंभ (2) म ें उल्लेजखत नोटटजसयों के संबंध म ें उपयुडक्त ताजलका के
575 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
स्ट्तंभ (4) म ें उल्लेजखत अजधकाटरयों को प्रदत्त िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतदद्व् ारा उपयुडक्त ताजलका
के स्ट्तंभ (5) म ें उल्लेजखत अजधकारी को समान न्द्यायजनणडयन प्राजधकारी के रूप म ें काय ड करन े के जलए जनयक्तु
करते ह:ैं-
ताजलका
क्र . नोटटजसयों का नाम एि ंपता कारण बताओ नोटटस न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु न्द्यायजनणयड न
स.ं सख्ं या एि ंददनाकं नाम प्राजधकारी
(1) (2) (3) (4) (5)
1. म:ै जडिीस लैबॉरेटरीज़ फ़ा. सं. DRI/BZU/ S- प्रधान आयुक्त/ आयुक्त सीमा प्रधान आयुक्त/आयुक्त
जलम., IV/Enq-27 (Int-Nil)/ िुल्क, सीमा िुल्क (आयात),
डीजि टािसड, 2019 ददनांक जिजाग सी, कस्ट्टम हाउस, न्द्यू कस्ट्टम हाउस,
1-72/23 P/DIVIS/303, 16.12.2019, पोटड एटरया, नई ददल्ली.
ददनांक 10.01.2020 के जिसखापटनम.
साइबर जहलस,
िुजिपत्र के साथ पठनीय प्रधान आयुक्त/ आयुक्त सीमा
गाचीबोिली,
(SCN No. 59/2019). िुल्क, जीएसटी भिन,
हदै राबाद-500032,
एल बी स्ट्टेजडयम रोड,
तेलंगाना
बिीरबाघ,
और 22 अन्द्य.
हदै राबाद.
प्रधान आयुक्त/ आयुक्त सीमा
िुल्क (चेन्नई-II),
कस्ट्टम हाउस,
चेन्नई.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क (आयात),
न्द्यू कस्ट्टम हाउस,
नई ददल्ली.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क,
जिजयिाड़ा कस्ट्टमस जनिारक
आयुक्तालय, औटोनगर,
जिजयिाड़ा.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क (न्द्हािा िेिा -I),
जिाहरलाल नेहरू कस्ट्टम
हाउस,
रायगढ़.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क,
कस्ट्टम हाउस,
पोटड यूसर जबल्ल्डग,
मुुँदरा.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क, कस्ट्टम हाउस,
कांडला.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क,भाग II खण् ड (ii) भारत का राजपत्र : असाधारण 3
कस्ट्टमस जनिारक आयुक्तालय,
जिजलयम्स रोड,
जत्रची.
प्रधान आयुक्त/आयुक्त सीमा
िुल्क,
कस्ट्टम हाउस, मारमागोिा,
िास्ट्को-डा-गामा,
गोिा.
[फा. सं. DRI/HQ-CI/50D/CAA-4/2020-CI]
जसप्रीत ल्सह सुखीजा, संयुक्त जनदिे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 21st January, 2020
No. 7/2020-Customs (N.T./CAA/DRI)
S.O. 445(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide
number G.S.R. 453(E), dated 4th June 2015 in Gazette of India, Extra-ordinary, Part-II, section 3,
sub-section (i), and as amended by notification No. 133/2015-Customs (N.T.), published vide number
G.S.R. 916(E) dated 30th November 2015 in Gazette of India, Extraordinary, Part-II, section 3,
sub-section (i), issued by the Government of India, Ministry of Finance, Department of Revenue,
under clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Director General, Revenue
Intelligence, hereby appoints officer mentioned in column (5) of the Table below to act as a common
adjudicating authority to exercise the powers and discharge the duties conferred or imposed on
officers mentioned in column (4) of the said Table in respect of noticees mentioned in column (2) of
the said Table for the purpose of adjudication of show-cause notice mentioned in column (3) of the
said Table, namely:-
TABLE
Sl. Name of Noticee (s) Show Cause Name of Adjudicating Common
No. and Address Notice Number Authorities Adjudicating
and Date Authority
appointed
(1) (2) (3) (4) (5)
1. M/s. Divis F. No. DRI/BZU/ Principal Commissioner/ Principal
Laboratories Ltd., S-IV/Enq-27 (Int- Commissioner of Customs, Commissioner/
Divi Towers, Nil)/2019 dated Vizag Sea, Custom House, Commissioner of
16.12.2019 read Customs (Import),
1-72/23 P/DIVIS/303, Port Area,
with corrigendum New Custom House,
Cyber Hills, Visakhapatnam.
dated 10.01.2020
New Delhi.
Gachibowli, Principal Commissioner/
(SCN No.
Hyderabad-500032, Commissioner of Customs,
59/2019).
Telangana GST Bhavan, L. B. Stadium
Road,
and 22 others.
Basheerbagh,
Hyderabad.
Principal Commissioner/
Commissioner of Customs
(Chennai-II), Custom House,
Chennai.
Principal Commissioner/
Commissioner of Customs4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(Import),
New Custom House,
New Delhi.
Principal Commissioner/
Commissioner of Customs,
Vijayawada Customs Preventive
Commissionerate,
Autonagar,
Vijayawada.
Principal Commissioner/
Commissioner of Customs
(Nhava Sheva-I),
Jawaharlal Nehru Custom
House,
Raigad.
Principal Commissioner/
Commissioner of Customs,
Custom House, Port User
Building,
Mundra.
Principal Commissioner/
Commissioner of Customs,
Custom House,
Kandla.
Principal Commissioner/
Commissioner of Customs,
Customs Preventive
Commissionerate,
Williams Road,
Trichy.
Principal Commissioner/
Commissioner of Customs,
Custom House, Marmagoa,
Vasco-da-gama,
Goa.
[F. No. DRI/HQ-CI/50D/CAA-4/2020-CI]
JASPREET SINGH SUKHIJA, Jt. Director
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.