Executive Summary:
This notification, No. 27/2019-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, appoints a common adjudicating authority to exercise powers and discharge duties related to a show cause notice issued to Ms. Sambhav Rocks India Private Limited and Sh. Bhikam Chand Choraria. It follows notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.) under the Customs Act, 1962. The notification is effective as of June 27, 2019.
Key Points / Main Content:
* **Authority and Legal Basis:**
* Issued under Section 152(a) of the Customs Act, 1962.
* Amends previous notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.).
* **Appointment of Adjudicating Authority:**
* Additional Director General, Directorate of Revenue Intelligence is appointed as the common adjudicating authority.
* This authority will exercise powers and discharge duties imposed on the officer mentioned in column 4 of the table, in respect of the noticee mentioned in column 2.
* **Table Details:**
* Lists Ms. Sambhav Rocks India Private Limited and Sh. Bhikam Chand Choraria as the noticee.
* Refers to Show Cause Notice No. DRIBZU/IV/Enq.21/Int/Nil/2018-19 dated 08.10.2018 and SCN No. DRIBZUSCN36/2018.
* Identifies Principal Commissioner of Customs, Nhava Sheva-V, Adjudication, Raigad as the original adjudicating authority.
Impact Analysis:
* **Ms. Sambhav Rocks India Private Limited and Sh. Bhikam Chand Choraria:**
* Impact: Subject to adjudication of the show cause notice by the newly appointed common adjudicating authority.
* Action Required: To respond to the show cause notice and engage with the Additional Director General, Directorate of Revenue Intelligence, during the adjudication process.
* **Principal Commissioner of Customs, Nhava Sheva-V, Adjudication, Raigad:**
* Impact: Authority to adjudicate the specified show cause notice is transferred to the Additional Director General, Directorate of Revenue Intelligence.
* Action Required: Cease adjudication proceedings related to the specified show cause notice and cooperate with the Additional Director General, Directorate of Revenue Intelligence, as needed.
* **Additional Director General, Directorate of Revenue Intelligence:**
* Impact: Appointed as the common adjudicating authority for the specified show cause notice.
* Action Required: Exercise powers and discharge duties to adjudicate the show cause notice.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning indirect taxes.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating smuggling and tax evasion.
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Ms. Sambhav Rocks India Private Limited: The name of a company that is the subject of a show cause notice and adjudication.
Nhava Sheva, Maharashtra: A port in Maharashtra, India, relevant to the location of Ms. Sambhav Rocks India Private Limited.
Bangalore, Karnataka: A city in Karnataka, India, relevant to the location of Ms. Sambhav Rocks India Private Limited.
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[फा. सं. DRI/HQ-CI/50D/CAA-22/2019-CI]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 27th June, 2019
No. 27/2019-Customs (N.T./CAA/DRI)
S.O. 2190(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, Extraordinary, 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 Principal
Director General, Revenue Intelligence, hereby appoints officer 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 officer
mentioned in column (4) of the said Table in respect of noticee mentioned in column (2) of the said Table for the purpose
of adjudication of show-cause notice mentioned in column (3) of the said Table, namely:-¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
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. Sambhav Rocks India F. No. DRI/BZU/ S- Principal Commissioner/ Additional Director
Private Limited, IV/ Enq-21 (Int- Commissioner of Customs General
No. 461, 8th Main, Nil)/2018 (Nhava Sheva-V), (Adjudication),
Vijayanagar, dated 08.10.2018 Jawaharlal Nehru Custom Directorate of
3rd & 4th Cross, (SCN No. House, Raigad. Revenue Intelligence,
Near Tiffen Room, DRI/BZU/SCN/36/ Mumbai
Bangalore-560040 2018).
and
Sh. Bhikam Chand
Choraria,
M/s. Sambhav Rocks India
Private Limited,
No. 461, 8th Main,
Vijayanagar,
3rd & 4th Cross,
Near Tiffen Room,
Bangalore-560040.
[F. No. DRI/HQ-CI/50D/CAA-22/2019-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.