Executive Summary:
This notification appoints the Principal Commissioner/Commissioner of Customs, Nhava Sheva-II, Jawaharlal Nehru Custom House, Raigad, as the common adjudicating authority. This appointment is for specific noticees listed in the table, regarding adjudication of show cause notices. It is issued by the Directorate of Revenue Intelligence, Ministry of Finance, and supersedes previous notifications listed in the document. The notification is effective as of May 13, 2019.
Key Points / Main Content:
Appointment of Adjudicating Authority:
* The Principal Commissioner/Commissioner of Customs, Nhava Sheva-II, is appointed as the common adjudicating authority.
* This authority will exercise powers and discharge duties previously conferred or imposed on the Principal Commissioner/Commissioner of Customs, Nhava Sheva-IV.
Scope of Authority:
* The adjudicating authority will handle cases related to noticees listed in column 2 of the table.
* The authority is responsible for adjudicating show cause notices mentioned in column 3 of the table.
Legal Basis and Supersession:
* The notification is issued under Section 152(a) of the Customs Act, 1962.
* This notification supersedes the notifications listed in column 4 of the table.
* Reference is made to Notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.).
Impact Analysis:
Principal Commissioner/Commissioner of Customs, Nhava Sheva-II:
* Impact: Assumes additional responsibilities for adjudicating cases related to the listed noticees, previously under the purview of Nhava Sheva-IV.
* Action Required: Exercise the powers and discharge the duties for the specified cases.
Noticees (Entities Listed in Column 2 of the Table):
* Impact: Their show cause notices will now be adjudicated by the Principal Commissioner/Commissioner of Customs, Nhava Sheva-II.
* Action Required: Respond to any requests or requirements from the new adjudicating authority regarding their show cause notices.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes and customs.
Directorate of Revenue Intelligence: An intelligence agency responsible for combating revenue related frauds.
Customs Act, 1962: A law related to customs duties and regulations in India.
Nhava Sheva II: Commissioner of Customs Nhava ShevaII, Jawaharlal Nehru Custom House, Raigad.
Jawaharlal Nehru Custom House, Raigad, Maharashtra: A custom house located in Raigad district of Maharashtra.
Benudhar Samal: A noticee mentioned in the table.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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No. 1550] NEW DELHI, WEDNESDAY, MAY 15, 2019/VAISAKHA 25, 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 शशशशु(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 ििििननननददददशशशशेेेे ााााललललयययय))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 13 मई, 2019
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ककककाााा....आआआआ.... 1111777744442222((((अअअअ))))....————भारत सरकार, िव(cid:8) मं(cid:12)ालय, राज(cid:17)व िवभाग (cid:20)ारा सीमाशु(cid:3)क अिधिनयम 1962 (1962 का
52) क(cid:31) धारा के अन!ु छेद 152 (ए) के अंतग&त जारी अिधसूचना सं. 60/2015-सीमाशु(cid:3)क (गै.टै.) सं,या सा.का.िन. 453(अ),
(cid:1)दनाकं 04 जून 2015 (cid:20)ारा भारत के राजप(cid:12), असाधारण, भाग-II, खंड 3, उपखंड (i) मे 1कािशत एवं यथा अिधसूचना
सं. 133/2015-सीमाशु(cid:3)क (गै.टै.), सं,या सा.का.िन. 916(अ), (cid:1)दनाकं 30 नव3बर 2015 (cid:20)ारा भारत के राजप(cid:12), असाधारण,
भाग-II, खंड 3, उपखंड (i) मे 1कािशत के (cid:20)ारा संशोिधत, के अनुसरण म े तथा तािलका के (cid:17)तंभ (4) म 7 उ(cid:3)लेिखत
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ततततााााििििललललककककाााा
(cid:16)(cid:16)(cid:16)(cid:16)मममम ननननोोोो(cid:18)(cid:18)(cid:18)(cid:18)टटटटििििससससयययय(cid:20)(cid:20)(cid:20)(cid:20) ककककाााा ननननाााामममम ((((मममम)))ैै)ैै ककककााााररररणणणण बबबबततततााााओओओओ ननननोोोो(cid:18)(cid:18)(cid:18)(cid:18)टटटटसससस सससस ंं ंंऔऔऔऔरररर (cid:29)(cid:29)(cid:29)(cid:29)ददददननननााााककककंंंं बबबबोोोोडडडड कककक!!!! अअअअििििधधधधससससचचूूचचूू ननननाााा सससस ंंंं औऔऔऔरररर
सससस ंंंं (cid:29)(cid:29)(cid:29)(cid:29)ददददननननााााककंंककंं
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1. बेनूधर समाल DRI/MZU/G/INV-08/09-10 (cid:1)दनाकं अिधसूचना सं. 62/2016-
20.09.10 क(cid:17)टमस (गै.टै.) (cid:1)दनाकं
2. संदशे एJ(cid:17)पोKस& 1ा. िल. और DRI/MZU/G/INV-24/10-11 (cid:1)दनाकं 04.05.2016.
अ@य 20.10.11
2461 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. संदशे एJ(cid:17)पोKस& 1ा. िल. और DRI/MZU/G/INV-24/10-11 (cid:1)दनाकं
अ@य 06.08.12
4. मंगलम िसनथHे टJस और DRI/MZU/G/INV-10/09-10 (cid:1)दनाकं
अ@य 19.02.13
5. अललाईड इंपेO 1ा. िल. और DRI/MZU/G/INV-04/12-13 (cid:1)दनाकं
अ@य 06.02.13
6. माँ शारदा इंटरनेशनल और DRI/MZU/G/INV-03/10-11 (cid:1)दनाकं
अ@य 04.01.13
7. ओवसPस एJ(cid:17)पोKस && DRI/MZU/G/INV-4/11-12 (cid:1)दनाकं 02.09.11
इ3पोKस& और अ@य
8. वRण इंपेJस और अ@य DRI/MZU/G/INV-08/09-10/Pt.I (cid:1)दनाकं
12.01.2015
9. संदशे एJ(cid:17)पोKस& 1ा. िल. और DRI/MZU/G/INV-24/10-11 (cid:1)दनाकं अिधसूचना सं. 63/2016-
अ@य 08.03.13 क(cid:17)टमस (गै.टै.) (cid:1)दनाकं
04.05.2016.
10. Sी बालाजी इंटरनेशनल और DRI/MZU/E(G)/INV-08/09-10 (cid:1)दनाकं
अ@य 16.05.14
11. माँ शारदा इंटरनेशनल और DRI/MZU/E(G)/INV-03/10-11 (cid:1)दनाकं
अ@य 16.05.14
12. टी. एम. िसनथHे टJस 1ा िल., DRI/SRU/Inv-6/2008 (cid:1)दनाकं 20.01.2009 अिधसूचना सं. 82/2016-
सूरत और अ@य क(cid:17)टमस (गै.टै.) (cid:1)दनाकं
07.06.2016.
[फा.स.ं DRI/HQ-CI/50D/CAA-12/2019-CI]
सुचेता Sीजशे ,,,, अपर िनदशे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 13th May, 2019
No. 20/2019-Customs (N.T./CAA/DRI)
S.O. 1742(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) and in supersession of the notifications mentioned in column (4) of the Table
below, the Principal Director General, Revenue Intelligence, hereby appoints Principal Commissioner/
Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom House, Raigad to act as a common
adjudicating authority to exercise the powers and discharge the duties conferred or imposed on erstwhile
Principal Commissioner/Commissioner of Customs (Nhava Sheva-IV), Jawaharlal Nehru Custom House,
Raigad in respect of noticees mentioned in column (2) of the said Table for the purpose of adjudication of show
cause notices mentioned in column (3) of the said Table, namely:-¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
TABLE
Sl. Name of the Noticee (M/s) Show Cause Notice No. and Date Board’s Notification
No. No. and Date
(1) (2) (3) (4)
1. Benudhar Samal DRI/MZU/G/INV-08/09-10 dated 20.09.10 Notification No.
62/2016-Customs (NT)
2. Sandesh Exports Pvt. Ltd. DRI/MZU/G/INV-24/10-11 dated 20.10.11
dated 04.05.2016.
and others
3. Sandesh Exports Pvt. Ltd DRI/MZU/G/INV-24/10-11 dated 06.08.12
and others
4. Mangalam Synethetics and DRI/MZU/G/INV-10/09-10 dated 19.02.13
others
5. Allied Impex Pvt. Ltd. and DRI/MZU/G/INV-04/12-13 dated 06.02.13
others
6. Ma Sharda International and DRI/MZU/G/INV-03/10-11 dated 04.01.13
others
7. Overseas Exports & DRI/MZU/G/INV-4/11-12 dated 02.09.11
Imports and others
8. Varun Impex and others DRI/MZU/G/INV-08/09-10/Pt.I dated
12.01.2015
9. Sandesh Exports Pvt. Ltd DRI/MZU/G/INV-24/10-11 dated 08.03.13 Notification No.
and others 63/2016-Customs (NT)
dated 04.05.2016.
10. Shree Balaji International DRI/MZU/E(G)/INV-08/09-10 dated
and others. 16.05.14
11. Ma Sharda International and DRI/MZU/E(G)/INV-03/10-11 dated
others 16.05.14
12. T. M. Synthetics Pvt. Ltd., DRI/SRU/Inv-6/2008 dated 20.01.2009 Notification No.
Surat 82/2016-Customs (NT)
and others. dated 07.06.2016.
[F.No. DRI/HQ-CI/50D/CAA-12/2019-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