Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties related to show cause notices. It is issued by the Ministry of Finance, Department of Revenue, and concerns adjudication of show cause notices under the Customs Act of 1962. The notification follows previous amendments and notifications related to customs regulations.
Key Points / Main Content:
* **Authority and Legal Basis:**
* Issued by the Ministry of Finance, Department of Revenue.
* Based on Section 152 of the Customs Act, 1962.
* Refers to Notifications No. 60/2015-Customs (N.T.) and 133/2015-Customs (N.T.).
* **Appointment of Adjudicating Authority:**
* 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.
* **Table Details:**
* The notification includes a table specifying:
* Name of Noticees and Address
* Show Cause Notice Number and Date
* Name of Adjudicating Authorities
* Common Adjudicating Authority Appointed
* **Specific Case:**
* Ms. Prasann Enterprises, is mentioned in relation to DRI F. No. DRILZUCI26Enq11 Int 0 of 2018Prasann KLPL, ICDPanki, dated 01.03.2019.
Impact Analysis:
* **Noticees (e.g., Prasann Enterprises):**
* Impact: Subject to adjudication of show cause notices by the appointed authority.
* Action Required: To respond to the show cause notice and comply with any orders from the adjudicating authority.
* **Adjudicating Authorities (Joint/Additional Commissioners of Customs):**
* Impact: Granted authority to adjudicate show cause notices.
* Action Required: Exercise powers and discharge duties as per the Customs Act and this notification.
* **Revenue Intelligence Officers:**
* Impact: Responsible for the initial investigation and issuance of show cause notices.
* Action Required: To present their case before the adjudicating authority.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, dealing with revenue matters.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes.
Directorate of Revenue Intelligence: An intelligence agency of the Government of India, under the Central Board of Indirect Taxes and Customs, tasked with combating smuggling and tax evasion.
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Prasann Enterprises: A company that is the subject of a show cause notice and adjudication proceedings.
Kanpur, Uttar Pradesh: A city in Uttar Pradesh, India, where the ICDPanki and ICDJRY customs facilities are located.
Nhava Sheva, Raigad, Maharashtra: Location of Jawaharlal Nehru Custom House in Raigad district of Maharashtra, India
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1894 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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केएलपीएल,
नया गंज, 11 (Int 0)/2018/ कानपुर.
आईसीडी-पनक ,
कानपुर-208001 Prasann Enterprises सहायक/उप आयुD सीमाशु(cid:21)क,
कानपुर.
/दनांक 01.03.2019. आईसीडी-जेआरवाई,
कानपुर.
सहायक/उप आयुD सीमाशु(cid:21)क (Mुप-I),
जवाहरलाल नेहG क(cid:13)टम हाउस,
Bहवा शेवा,
रायगढ़.
[फा. सं. DRI/HQ-CI/50D/CAA-11/2019-CI]
सुचेता (cid:10)ी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 27th March, 2019
No. 15/2019-Customs (N.T./CAA/DRI)
S.O. 1453(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 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
No. Address Number and Date Authorities Adjudicating
Authority appointed
(1) (2) (3) (4) (5)
1. M/s. Prasann Enterprises, DRI F. No. DRI/LZU- Joint/Additional Commissioner Joint/Additional
53/6, Bangar Market, CI/26/Enq-11 (Int 0)/ of Customs, Commissioner of
Naya Ganj, 2018/Prasann KLPL, ICD-Panki, Customs,
Kanpur-208001 Enterprises Kanpur. KLPL, ICD-Panki,
dated 01.03.2019. Assistant/Deputy Kanpur.
Commissioner of Customs,
ICD-JRY,
Kanpur.¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
Assistant/Deputy
Commissioner of Customs
(Group-I),
Jawaharlal Nehru Custom
House, Nhava Sheva,
Raigad.
[F. No. DRI/HQ-CI/50D/CAA-11/2019-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.