Executive Summary:
This notification, No. 23/2019-Customs (N.T.), appoints common adjudicating authorities to exercise powers and discharge duties related to show cause notices, as per Section 152 of the Customs Act, 1962. It lists specific officers in a table to act as adjudicating authorities for particular noticees and show cause notices. The notification is effective as of May 27, 2019.
Key Points / Main Content:
Appointment of Adjudicating Authorities:
* The Principal Director General, Revenue Intelligence, appoints officers to act as common adjudicating authorities.
* These authorities will exercise powers and discharge duties related to show cause notices.
* This is done under Section 152 of the Customs Act, 1962.
Table of Appointments:
* The notification includes a table specifying the following:
* Name and address of noticees.
* Show cause notice number and date.
* Name of Adjudicating Authorities.
* Common Adjudicating Authority appointed.
* Specific appointments are made for:
* Ms Sanat Printers (SCN No. 77/2018 dated 16.04.2018)
* Shri Nishith Shah (CIEnq03Int16/2018-2019 dated 08.05.2019)
* Ms Omron Automation Pvt. Ltd. (FInt50/2018 dated 22.02.2019)
Impact Analysis:
Noticees (Ms Sanat Printers, Shri Nishith Shah, Ms Omron Automation Pvt. Ltd.):
* Impact: Subject to adjudication of show cause notices listed in the notification.
* Action Required: To respond to the show cause notices and engage with the appointed adjudicating authority.
Appointed Adjudicating Authorities (Principal Commissioner/Commissioner of Customs, Joint/Additional Commissioner of Customs, Assistant/Deputy Commissioner of Customs, Additional Director):
* Impact: Given the authority and responsibility to adjudicate the specified show cause notices.
* Action Required: Exercise powers and discharge duties conferred or imposed on them as per the Customs Act, 1962, in respect of the listed noticees and show cause notices.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The Indian government ministry responsible for financial matters, specifically the Department of Revenue.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating economic offenses and smuggling.
Central Board of Indirect Taxes and Customs: The apex body for indirect taxes in India.
Customs Act, 1962: An Indian law governing customs duties and regulations.
Ms Sanat Printers, HSIDC, Kundli, Sonepat, Haryana: One of the noticees mentioned in the notification.
Shri Nishith Shah, Ms Pooja Enterprises, GIDC Vapi, Valsad, Gujarat: One of the noticees mentioned in the notification.
Ms Omron Automation Pvt. Ltd., Udyog Vihar, Gurugram, Haryana: One of the noticees mentioned in the notification.
New Delhi: Capital of India
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No. 1658] NEW DELHI, MONDAY, MAY 27, 2019/JYAISTHA 6, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यययय(cid:16)(cid:16)(cid:16)(cid:16) ककककरररर एएएएवववव ंं ंंससससीीीीममममाााा शशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कककक बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27)
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव आआआआससससचचूूचचूू ननननाााा ििििननननददददशशेेशशेे ााााललललयययय))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 27 मई, 2019
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2652 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ततततााााििििललललककककाााा
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1. मै सनत (cid:7)(cid:8)ंटस(cid:11), फ़ा सं DRI/DZU/ (cid:8)धान आयु(cid:29)/ आयु(cid:29) सीमाशु क (cid:8)धान आयु(cid:29)/ आयु(cid:29)
(cid:12)लॉट सं. 312, ईपीआईपी, 23/Enq-13/2016 (िनया(cid:11)त), सीमाशु क (िनया(cid:11)त),
एचएसआईडीसी, कुंडली, (cid:23)दनांक 16.04.2018 इनल#ड कंटेनर िडपो-तुग काबाद, इनल#ड कंटेनर िडपो-
सोनीपत, (SCN No. नई (cid:23)द ली. तुग काबाद,
ह(cid:16)रयाणा 77/2018). सहायक/उप आयु(cid:29) सीमाशु क, नई (cid:23)द ली.
और 4 अ(cid:22)य. एयर काग, कॉ-(cid:12)ले.स (िनया(cid:11)त),
(cid:22)यू क0टम हाउस,
नई (cid:23)द ली.
सहायक/उप आयु(cid:29) सीमाशु क
((cid:22)हावा शेवा-IV),
जवाहरलाल नेह4 क0टम हाउस,
रायगढ़.
2. 5ी िनसहीथ शाह, फ़ा सं DRI/AZU/ संयु(cid:29)/अपर आयु(cid:29) सीमाशु क ((cid:22)हावा संयु(cid:29)/अपर आयु(cid:29)
(cid:8)ोपराइटर, CI/Enq-03(Int-16/ शेवा-III), सीमाशु क
मै पूजा एंटर(cid:8)ाइजेस, 2018)/ 2019 जवाहरलाल नेह4 क0टम हाउस, ((cid:22)हावा शेवा-III),
ओ ड जे टाइप शेड, (cid:23)दनांक 08.05.2019. रायगढ़. जवाहरलाल नेह4 क0टम
J-14, गुजरात थेमीस के िनकट, संयु(cid:29)/अपर आयु(cid:29) सीमाशु क हाउस,
जीआईडीसी वापी, (आयात-III), एयर काग, कॉ-(cid:12)ले.स, रायगढ़.
वलसाड, सहार,
गुजरात-396191. मुंबई.
3. मै ओमरोन ऑटोमेशन (cid:8)ा (cid:7)लं, फ़ा सं DRI/MZU/F/ (cid:8)धान आयु(cid:29)/ आयु(cid:29) सीमाशु क, अपर महािनदशे क
6ठठठठाााा तल, B-:लॉक, Int-50/2018 एयर काग, कॉ-(cid:12)ले.स एवं एयरपोट(cid:11), ((cid:22)याय िनण(cid:11)यन),
सेवा टावर, (cid:12)लॉट सं. 19, (cid:23)दनांक 22.02.2019 एयर इंिडया एसएटीएस, राज0व आसूचना
सै.टर-18, उ;ोग िवहार, (Investigation दवे नह ली, िनदेशालय,
मा<ित इंडि0=यल कॉ-(cid:12)ले.स, Report on account ब?गलु<. (cid:23)द ली.
गु<>ाम, of waiver for संयु(cid:29)/अपर आयु(cid:29) सीमाशु क,
ह(cid:16)रयाणा-122008 issuance of SCN इनल#ड कंटेनर िडपो-AहाइटफC ड,
accepted by the Pr. ब?गलु<.
ADG, DRI-MZU). संयु(cid:29)/अपर आयु(cid:29) सीमाशु क
(आयात),
एयर काग, कॉ-(cid:12)ले.स,
(cid:22)यू क0टम हाउस,
(cid:23)द ली.
[फा. स.ं DRI/HQ-CI/50D/CAA-18/2019-CI]
सुचेता Hीजशे , अपर िनदशे क¹Hkkx IIµ[k.M 3º Hkkjr dk jkti=k % vlk/kj.k 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence )
NOTIFICATION
New Delhi, the 27th May, 2019
No. 23/2019-Customs (N.T./CAA/DRI)
S.O. 1855(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,
Extra-ordinary, 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 Principal Director General, Revenue
Intelligence, hereby appoints officers 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 noticee(s) mentioned in column (2) of the said Table for the purpose of adjudication of show cause
notice(s) mentioned in column (3) of the said Table, namely:—
TABLE
Sl. Name of Noticee (s) and Show Cause Notice Name of Adjudicating Common
No. Address Number and Date Authorities Adjudicating
Authority appointed
(1) (2) (3) (4) (5)
1. M/s Sanat Printers, F. No. DRI/DZU/ Principal Commissioner/ Principal Commissioner/
Plot No. 312, EPIP, 23/Enq-13/2016 Commissioner of Customs Commissioner of
HSIDC, Kundli, dated 16.04.2018 (Export), Customs (Export),
Sonepat, (SCN No. 77/2018). Inland Container Depot- Inland Container Depot-
Haryana Tughlakabad, Tughlakabad,
and 4 others. New Delhi. New Delhi
Assistant/Deputy
Commissioner of Customs,
Air Cargo Complex (Export),
New Custom House,
New Delhi.
Assistant/Deputy
Commissioner of Customs
(Nhava Sheva-IV),
Jawaharlal Nehru Custom
House,
Raigad.
2. Shri Nishith Shah, F. No. DRI/AZU/ Joint/Additional Commissioner Joint/Additional
Proprietor, CI/Enq-03(Int-16/ of Customs (Nhava Sheva-III), Commissioner of
M/s Pooja Enterprises, 2018)/ 2019 Jawaharlal Nehru Custom Customs
Old J Type Shed, dated 08.05.2019. House, (Nhava Sheva-III),
J-14, Near Gujarat Raigad. Jawaharlal Nehru
Themis, GIDC Vapi, Joint/Additional Commissioner Custom House,
Valsad, of Customs (Import-III), Raigad.
Gujarat-396191. Air Cargo Complex, Sahar,
Mumbai.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. M/s Omron Automation F. No. DRI/MZU/ Principal Commissioner/ Additional Director
Pvt. Ltd., F/Int-50/2018 Commissioner of Customs, General (Adjudication),
6th Floor, B-Block, dated 22.02.2019 Air Cargo Complex & Airport, Directorate of Revenue
Sewa Tower, (Investigation Report Air India SATS, Intelligence,
Plot No. 19, on account of waiver Devanahalli, Delhi.
Sector-18, for issuance of SCN Bengaluru.
Udyog Vihar, accepted by the Pr. Joint/Additional Commissioner
Maruti Industrial ADG, DRI-MZU). of Customs,
Complex, Gurugram, Inland Container Depot,
Haryana-122008 Whitefield,
Bengaluru.
Joint/Additional Commissioner
of Customs (Import),
Air Cargo Complex,
New Custom House,
Delhi.
[F. No. DRI/HQ-CI/50D/CAA-18/2019-CI]
SUCHETA SREEJESH, Addl. 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