Executive Summary:
This document is a notification from the Ministry of Finance, Department of Revenue, concerning the appointment of a common adjudicating authority under the Customs Act of 1962. It specifies the officer who will exercise powers and discharge duties related to a show cause notice issued to Ms. Lanxess India Pvt. Ltd. The notification takes effect from September 12, 2019.
Key Points / Main Content:
Appointment of Adjudicating Authority:
The Director General of Revenue Intelligence appoints a common adjudicating authority.
This authority will exercise powers and discharge duties related to specific officers and noticees.
Reference Details:
Notification No. 43/2019-Customs (N.T.) is issued under S.O. 3274(E).
It references Notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.)
Table Details:
Ms. Lanxess India Pvt. Ltd. is the noticee.
Show cause notice number is DRIKZU/CFEnq-192/Int-09/2018, dated 26.07.2019, with corrigendum dated 04.09.2019.
The original adjudicating authority was the Principal Commissioner of Customs, Custom House, Navrangpura, Ahmedabad.
The common adjudicating authority appointed is the Additional Director General, Directorate of Revenue Intelligence, Mumbai.
Impact Analysis:
Ms. Lanxess India Pvt. Ltd.:
Impact: Subject to adjudication by the newly appointed common adjudicating authority regarding the specified show cause notice.
Action Required: Await further communication and comply with any directives from the Additional Director General, Directorate of Revenue Intelligence, Mumbai.
Principal Commissioner of Customs, Custom House, Navrangpura, Ahmedabad:
Impact: No longer the adjudicating authority for the specified show cause notice involving Ms. Lanxess India Pvt. Ltd.
Action Required: Transfer relevant case files and information to the Additional Director General, Directorate of Revenue Intelligence, Mumbai.
Additional Director General, Directorate of Revenue Intelligence, Mumbai:
Impact: Appointed as the common adjudicating authority for the specified show cause notice.
Action Required: Exercise powers and discharge duties conferred under the Customs Act, 1962 to adjudicate the case.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for economic and financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax collection and enforcement of revenue laws.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning levy and collection of indirect taxes, customs duties, and prevention of smuggling.
Directorate of Revenue Intelligence: An intelligence and enforcement agency of the Government of India responsible for combating smuggling and tax evasion.
Customs Act, 1962: An act of the Parliament of India that regulates the levy of customs duties, import and export procedures, and prevention of smuggling.
Lanxess India Pvt. Ltd.: A company that is the subject of a show cause notice.
Navrangpura, Ahmedabad, Gujarat: Location of Custom House Adjudication
Mumbai, Maharashtra: Location of Principal Commissioner Commissioner of Customs
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[फा. सं. DRI/HQ-CI/50D/CAA-36/2019-CI]
सुचेता Gीजशे ,,,, अपर िनदशे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 12th September , 2019
No. 43/2019-Customs (N.T./CAA/DRI)
S.O. 3274(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 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 officers 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:-
TABLE
Sl. Name of Noticee(s) and Show Cause Name of Adjudicating Common
No. Address Notice Number Authorities Adjudicating
and Date Authority appointed
(1) (2) (3) (4) (5)
1. M/s Lanxess India Pvt. Ltd., F. No. DRI/KZU/ Principal Commissioner/ Additional Director
Lanxess House, CF/Enq-192(Int- Commissioner of Customs, General
Plot No. A-162-164, 09)/2018 dated Custom House, (Adjudication),
Road No. 27, MIDC, 26.07.2019 read Navrangpura, Directorate of
Wagle Estate, with corrigendum Ahmedabad. Revenue Intelligence,¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
Thane (West), dated 04.09.2019. Principal Commissioner/ Mumbai.
Maharashtra-400604. Commissioner of Customs
(Nhava Sheva-II),
Jawaharlal Nehru Custom
House,
Raigad.
[F. No. DRI/HQ-CI/50D/CAA-36/2019-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.