Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties imposed on specified officers. This is in pursuance of notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.) under Section 152 of the Customs Act, 1962. The order, dated August 26, 2019, assigns adjudicating authority based on show cause notices issued to specific noticees.
Key Points / Main Content:
* **Appointment of Adjudicating Authorities:**
* The Director General of Revenue Intelligence appoints officers to act as common adjudicating authorities.
* Appointments are for exercising powers and discharging duties related to officers mentioned in column 4 of the table, as per Section 152 of the Customs Act, 1962.
* **Table of Appointments:**
* The table specifies the Name of Noticee, Show Cause Notice Number and Date, Name of Adjudicating Authorities, and Common Adjudicating Authority Appointed.
* **Sl. No. 1:** Ms Tiger Surgical Disposable Pvt. Ltd.
* Show Cause Notice Number: DRIAZU-CIEnq22 Int-05/2019-Tiger245868 dated 24.07.2019, read with corrigendum dated 16.08.2019.
* Adjudicating Authority: Principal Commissioner of Customs, Ahmedabad.
* Common Adjudicating Authority: Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad.
* **Sl. No. 2:** Ms Aroma High Tech Ltd.
* Show Cause Notice Number: DRIAZU-CIEnq21Int-05/2019-Aroma246978 dated 19.07.2019.
* Adjudicating Authority: Principal Commissioner of Customs, Kandla.
* Common Adjudicating Authority: Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad.
Impact Analysis:
**Ms. Tiger Surgical Disposable Pvt. Ltd.:**
* Impact: Subject to adjudication of show cause notice DRIAZU-CIEnq22 Int-05/2019-Tiger245868, with the Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad, now acting as the adjudicating authority.
* Action Required: Respond to the show cause notice and comply with any directives from the appointed adjudicating authority.
**Ms. Aroma High Tech Ltd.:**
* Impact: Subject to adjudication of show cause notice DRIAZU-CIEnq21Int-05/2019-Aroma246978, with the Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad, now acting as the adjudicating authority.
* Action Required: Respond to the show cause notice and comply with any directives from the appointed adjudicating authority.
**Principal Commissioner of Customs, Ahmedabad and Kandla:**
* Impact: Authority to adjudicate the specified show cause notices is transferred to the Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad.
* Action Required: Transfer relevant documentation and information to the newly appointed adjudicating authority.
**Joint/Additional Commissioner of Customs Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad:**
* Impact: Appointed as the common adjudicating authority for the specified cases.
* Action Required: Exercise powers and discharge duties conferred or imposed on officers mentioned in column 4 of the table.
Key Entities Referenced
Directorate of Revenue Intelligence: An Indian intelligence agency under the Central Board of Indirect Taxes and Customs, Ministry of Finance, involved in combating smuggling and tax evasion.
Central Board of Indirect Taxes and Customs: A part of the Department of Revenue under the Ministry of Finance in the Government of India. It deals with the formulation of policy concerning levy and collection of customs, central excise duties, and service tax.
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.
GIDC Vatwa, Ahmedabad, Gujarat: An industrial area in Ahmedabad, Gujarat, where Ms Tiger Surgical Disposable Pvt. Ltd. is located.
Ms Tiger Surgical Disposable Pvt. Ltd.: An entity that is a noticee in the context of the notification, facing adjudication.
Ms Aroma High Tech Ltd.: An entity that is a noticee in the context of the notification, facing adjudication.
Nhava Sheva, Raigad, Maharashtra: Location of Jawaharlal Nehru Custom House , where Joint/Additional Commissioner of Customs is situated.
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4468 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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:लॉट स.ं 80/4-5-6, 05)/ 2019- अहमदाबाद. क(cid:8)टम हाउस,
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और (cid:1)दनाकं 16.08.2019 मुंबई.
?ी जगदीशकुमार आर. के शुिBप(cid:15) के साथ संयु0/अपर आय0ु सीमाशु(cid:3)क
पठनीय.
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म.ै टाइगर सज6कल रायगढ़.
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कॉ#:ले@स, अहमदाबाद.
आिशमा टावर के सामन,े
सहायक/उप आयु0 सीमाशु(cid:3)क,
संदशे "सै बोदकदवे के
जामनगर.
पास,
संयु0/अपर आय0ु सीमाशु(cid:3)क
अहमदाबाद-380054.
(-हावा शेवा-V),
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रायगढ़.
2. म.ै अरोमा हाइ टेक िल., फ़ा. स.ं DRI/AZU/ "धान आयु0/ आयु0 सीमाशु(cid:3)क, "धान आयु0/
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दीसा हाइवे, Aroma/2469-78 कांडला. बालाजी म(cid:1)ं दर के
(cid:1)दनाकं िनकट,
पालनपरु -385001, सहायक/उप आयु0 सीमाशु(cid:3)क
19.07.2019. कांडला.
(िनयात(cid:30) -II), -यू क(cid:8)टम हाउस,
?ी दीपककुमार के. शाह, मुंबई.
िनदशे क, संयु0/अपर आय0ु सीमाशु(cid:3)क
(-हावा शेवा-V),
म.ै अरोमा हाइ टेक िल.,
जवाहरलाल नेह4 क(cid:8)टम हाउस,
िनवासी 4, क(cid:3)याण
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मानसरोवर रोड, (-हावा शेवा-V),
पालनपरु -385001 जवाहरलाल नेह4 क(cid:8)टम हाउस,
और
रायगढ़.
?ी िवनयकुमार के. शाह,
िनदशे क,
म.ै अरोमा हाइ टेक िल.,
िनवासी 4, क(cid:3)याण
सोसाइटी,
मानसरोवर रोड,
पालनपरु -385001
[फा. सं. DRI/HQ-CI/50D/CAA-31/2019-CI]
सुचेता ?ीजशे , अपर िनदशे क
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 26th August, 2019
No. 38/2019-Customs (N.T./CAA/DRI)
S.O. 3127(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 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 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:—
TABLE
Sl. Name of Noticee (s) Show Cause Notice Name of Adjudicating Authorities Common
No. and Address Number and Date Adjudicating
Authority appointed
(1) (2) (3) (4) (5)
1. M/s Tiger Surgical F. No. DRI/AZU/ Principal Commissioner/ Principal
Disposable Pvt. Ltd., CI/Enq-22 (Int-05)/ Commissioner of Customs, Commissioner/
Plot No. 80/4-5-6, 2019-Tiger/2458-68 Custom House, Commissioner of
Phase-I, GIDC Vatwa, dated 24.07.2019 Ahmedabad. Customs,
read with Custom House,
Ahmedabad-382445 Joint/Additional Commissioner of
corrigendum dated Ahmedabad.
and Customs (Export-II),
16.08.2019.
Sh. Jagdishkumar R. New Custom House,
Patel, Mumbai.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Managing Director, Joint/Additional Commissioner of
M/s Tiger Surgical Customs (Nhava Sheva-V),
Disposable Pvt. Ltd., Jawaharlal Nehru Custom House,
R/o C-83, Goyal Raigad.
Complex, Opp. Ashima
Assistant/Deputy Commissioner of
Tower,
Customs,
Near Sandesh Press
Inland Container Depot-Sabarmati,
Bodakdev,
Ahmedabad.
Ahmedabad-380054.
Assistant/Deputy Commissioner of
Customs,
Jamnagar.
Joint/Additional Commissioner of
Customs (Nhava Sheva-V),
Jawaharlal Nehru Custom House,
Raigad.
2. M/s Aroma High Tech F. No. DRI/AZU/ Principal Commissioner/ Principal
Ltd., CI/Enq-21(Int-05)/ Commissioner of Customs, Commissioner/
NH 14, 2019-Aroma/2469-78 Custom House, Commissioner of
Near Ladbinala, dated 19.07.2019. Near Balaji Temple, Customs,
Custom House,
Deesa Highway, Kandla.
Near Balaji Temple,
Palanpur-385001, Assistant/Deputy Commissioner of
Kandla.
Customs (Export-II),
Sh. Dipakkumar K. New Custom House,
Shah, Director, Mumbai.
M/s Aroma High Tech
Joint/Additional Commissioner of
Ltd.,
Customs (Nhava Sheva-V),
R/o 4, Kalyan Society,
Jawaharlal Nehru Custom House,
Mansarovar Road,
Raigad.
Palanpur-385001
Principal Commissioner/
and
Commissioner of Customs
Sh. Vinaykumar K.
(Nhava Sheva-V),
Shah, Director,
Jawaharlal Nehru Custom House,
M/s Aroma High Tech
Ltd., Raigad.
R/o 4, Kalyan Society,
Mansarovar Road,
Palanpur-385001
[F. No. DRI/HQ-CI/50D/CAA-31/2019-CI]
SUCHETA SREEJESH, Addl. Dir.
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.