Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties related to show cause notices. It pertains to the adjudication of show cause notices mentioned in column 3 of the table, as per Customs Act, 1962. The notification was issued on November 16, 2018.
Key Points / Main Content:
* **Authority:**
* Director General, Revenue Intelligence, appoints adjudicating authorities.
* **Purpose:**
* To appoint officers to act as common adjudicating authority.
* To exercise powers and discharge duties conferred or imposed on officers.
* For the purpose of adjudication of show cause notices.
* **References:**
* Refers to Notification No. 60/2015-Customs (N.T.) and its amendment Notification No. 133/2015-Customs (N.T.).
* Relates to Section 152 of the Customs Act, 1962.
* **Table Contents:**
* Column 2: Lists the Name of Noticees and Show Cause Notice Address
* Column 3: Lists the Show Cause Notice Number and Date
* Column 4: Lists the Name of Adjudicating Authorities
* Column 5: Lists the Common Adjudicating Authority Appointed
* **Specific Appointment:**
* Additional Director, Directorate of Revenue Intelligence, Mumbai is appointed as the common adjudicating authority for Ms Exel Rubber Limited and others.
Impact Analysis:
**Ms Exel Rubber Limited:**
* Impact: Subject to adjudication of show cause notice F. No. DRIAZU GRUGPSExelInt27 Customs 2017 dated 17.10.2018.
* Action Required: To comply with the adjudication process conducted by the appointed authority.
**Joint/Additional Commissioner of Customs, ChennaiII:**
* Impact: Powers and duties are now conferred to the Common Adjudicating Authority for the specified case.
* Action Required: Transfer relevant documentation and authority to the Additional Director, Directorate of Revenue Intelligence, Mumbai.
**Additional Director, Directorate of Revenue Intelligence, Mumbai:**
* Impact: Appointed as the common adjudicating authority for the specified case.
* Action Required: Exercise the powers and discharge the duties related to the adjudication of the show cause notice.
Key Entities Referenced
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating economic crimes and smuggling.
Ministry of Finance: A ministry in the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax collection and administration.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning indirect taxes, such as customs and GST.
Customs Act, 1962: An act of the Parliament of India that regulates the levy and collection of customs duties.
Ms Exel Rubber Limited: A company that is the subject of a show cause notice.
Bollaram Village, Telangana: The location of Ms Exel Rubber Limited, specifically its industrial area within Telangana State.
Chennai, Tamil Nadu: City in Tamil Nadu where the adjudication will take place.
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6730 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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[फा. स. DRI/HQ-CI/50D/CAA-21/2018-CI]
सुचेता 1ीजेश, अपर िनदेशक,
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 16th November, 2018
No. 24/2018-Customs (N.T./CAA/DRI)
S.O. 5771(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 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) and Show Cause Notice Name of Adjudicating Common Adjudicating
No. Address Number and Date Authorities Authority appointed
(1) (2) (3) (4) (5)
1 M/s Exel Rubber Limited, F. No. DRI/AZU/ Joint/Additional Commissioner of Additional Director
127/B, S. V. Industrial Co- GRU/GPS-Exel/Int-27/ Customs (Group 2H), General (Adjudication),
op Society, IDA, 2017 O/o Commissioner of Customs Directorate of Revenue
Bollaram Village, dated 17.10.2018. (Chennai-II), Intelligence,
Medak District, Custom House, Mumbai.
Telangana Chennai.
and 4 others.
[F. No. DRI/HQ-CI/50D/CAA-21/2018-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.