## Policy Analysis Report: Notification No. 01/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 01/2021-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence. This notification appoints specific officers as common adjudicating authorities to exercise powers and discharge duties related to show cause notices issued to various entities under the Customs Act, 1962. This measure aims to streamline the adjudication process for these notices. The key finding is the assignment of specific officers to handle adjudication for identified entities and show cause notices.
**2. Introduction:**
This report aims to provide a comprehensive overview of Notification No. 01/2021-Customs (N.T.), based solely on the information provided within the document. It analyzes the policy's objective, key provisions, target audience, and potential impact on relevant stakeholders within the customs and related industries.
**3. Policy Overview:**
* This notification is an amendment/update to existing guidelines related to adjudication under the Customs Act, 1962, specifically referencing Notification No. 60/2015-Customs (N.T.) and its subsequent amendment No. 133/2015-Customs (N.T.).
* **Core Objective(s):** The core objective, as inferred from the provided text, is to designate common adjudicating authorities for specific show cause notices issued under the Customs Act, 1962. This suggests an intent to centralize or coordinate the adjudication process for these specific cases.
**4. Background and Rationale:**
* This notification is an amendment, the likely reason for this specific amendment is to address a need for efficient and coordinated adjudication of show cause notices. The appointment of "common adjudicating authorities" suggests a desire to avoid conflicting rulings or streamline proceedings where multiple entities or notices are related. The pre-existing adjudicating authorities may have been inefficient due to the number of cases, or the specialisation of certain customs officials, thus requiring this change.
**5. Key Provisions / Changes:**
This is an amendment, the key changes concern the appointment of common adjudicating authorities, which are the changes introduced by the provided amendment text.
* **Specific Part of Original Policy Changed:** The notification modifies the implementation of Section 152 of the Customs Act, 1962, as it relates to the adjudication of show cause notices. It specifically overrides the existing process (presumably where different authorities might have been assigned) by designating *common* authorities.
* **New Rule/Provision:** The core new provision is the appointment of specific officers listed in column 5 of the table as the *sole* adjudicating authority for the noticees and show cause notices listed in columns 2 and 3, respectively. This effectively centralizes the adjudication process for those specific cases under the designated officer.
* **Difference/Effect of the Change:** This change likely aims to ensure consistency and efficiency in the adjudication process. By assigning a common authority, it reduces the risk of conflicting interpretations of customs regulations and potentially speeds up the resolution of these cases. This will give increased power to the listed authorities, allowing them to better make decisions.
**6. Target Audience and Stakeholders:**
The primary target audience includes:
* The entities named in Column 2 of the table (e.g., Ms. D. H. Patel, Ms. Raj Path Infracon Private Limited). These entities are directly affected as the notification determines who will adjudicate their show cause notices.
* The officers named in Column 5 of the table (the appointed "Common Adjudicating Authority"). They are directly impacted as they are now responsible for adjudicating the listed cases.
* The original adjudicating authorities listed in Column 4 are also affected, as they no longer have jurisdiction over these specific cases.
* The department of revenue and central board of indirect taxes and customs is affected, as they manage this policy, and should see better regulation from the implementation of this amendment.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Directorate of Revenue Intelligence (DRI) is responsible for issuing the notification, under the authority of the Central Board of Indirect Taxes and Customs (CBIC) and the Ministry of Finance.
* **Timelines/Procedures:** The notification is effective from the date of its issuance (January 4, 2021). The designated officers are expected to begin adjudicating the listed show cause notices promptly. No specific procedure is outlined beyond the implication that the common adjudicating authority will now follow standard customs adjudication procedures for these cases.
* **(Amendment-Specific):** The implementation hinges on communicating this change to all affected parties (noticees and officers) and ensuring the designated authorities are equipped to handle the caseload.
**8. Expected Outcomes / Impact of Changes:**
* The likely intended outcome *of these specific changes* is to:
* Increase efficiency in the adjudication process by centralizing authority.
* Ensure consistency in the interpretation and application of customs regulations across related cases.
* Potentially expedite the resolution of pending show cause notices.
* Reduce administrative burden and potential conflicts arising from multiple authorities handling related cases.
**9. Conclusion:**
Notification No. 01/2021-Customs (N.T.) is a significant amendment aimed at improving the efficiency and consistency of customs adjudication by designating common adjudicating authorities for specific show cause notices. This change is likely to have a direct impact on the named entities and officers, streamlining the adjudication process and potentially leading to faster resolutions. Its effectiveness will depend on clear communication and efficient implementation by the relevant authorities.
Key Entities Referenced
NEW DELHI: Capital city of India; place of publication of the gazette notification.
Ministry of Finance: Government of India ministry responsible for financial matters.
Department of Revenue: Department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: Government agency responsible for indirect taxes and customs duties.
Directorate of Revenue Intelligence: Indian intelligence agency responsible for combating smuggling and tax evasion.
Customs Act, 1962: Indian legislation governing customs duties and procedures.
Revenue Intelligence: Referring to Directorate of Revenue Intelligence
Daman Industrial Estate: An industrial area located in Daman.
Surat, Gujarat: City in Gujarat state, India.
Nhava Sheva, Maharashtra: Area in Maharashtra, India known for the Jawaharlal Nehru Port Trust (JNPT).
Mumbai, Maharashtra: City in Maharashtra state, India.
Raigad, Maharashtra: District in Maharashtra state, India.
Pune, Maharashtra: City in Maharashtra state, India.
Latur, Maharashtra: City in Maharashtra state, India.
Bhubaneshwar, Odisha: Capital city of Odisha state, India.
Ahmednagar, Maharashtra: City in Maharashtra state, India.
Nani Daman, Daman, UT: Town in Daman district, Union Territory of Dadra and Nagar Haveli and Daman and Diu, India.
Ballard Estate, Mumbai: Business district in Mumbai, Maharashtra, India.
IMT Manesar, Gurgaon, Haryana: Industrial Model Township in Gurgaon district, Haryana, India.
ICD Tughlakabad, New Delhi: Inland Container Depot in Tughlakabad, New Delhi, India.
ICDPatparganj, Delhi: Inland Container Depot in Patparganj, Delhi, India.
Noida Concor Complex, Greater Noida, Gautam Budh Nagar, Noida: Container freight station in Greater Noida, Gautam Budh Nagar district, Uttar Pradesh, India.
Kandla, Gujarat: City in Gujarat State, India.
Grid India Power Cables Pvt. Ltd.: Company involved in the power cables business.
Deepak Kumar: Jt. Director
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-05012021-224201
xxxGIDHxxx
CG-DL-E-05012021-224201
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 25] नई ददल्ली, मगं लिार, िनिरी 5, 2021/पौष 15, 1942
No. 25] NEW DELHI, TUESDAY, JANUARY 5, 2021/PAUSHA 15, 1942
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल्ली, 4 िनिरी, 2021
स.ं 1/2021-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 25(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962 का
52) की धारा 152के अनुच्छेद (ए) के अंतगडत िारी अजधसूचना स.ं 60/2015-सीमा िुल्क (ग.ै ट.ै ) संख्या सा.ि.ै जन.
453(ई), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)म ें प्रकाजित एि ं यथा
अजधसूचना स.ं 133/2015- सीमा िुल्क (ग.ै ट.ै ), संख्या सा.िै.जन.916(ई), ददनांक 30 निम्बर 2015 द्वारा भारत के
रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)म ें प्रकाजित के द्वारा संिोजधत, के अनुसरण म ें प्रधान महाजनदेिक, रािस्ट्ि
आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोिनाथड उपयक्तुड
ताजलका के स्ट्तंभ (2) म ें उल्लेजखत नोटटजसयों के संबंध म ें उपयुडक्त ताजलका के स्ट्तंभ (4) म ें उल्लेजखत अजधकाटरयों को प्रदत्त
िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतद द्वारा उपयक्तुड ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों को समान
न्द्यायजनणडयन प्राजधकारी के रूप म ें कायड करने के जलए जनयुक्त करते ह:ैं-
42 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटसी का नाम एि ं पता कारण बताओ न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु
नोटटस सख्ं या एि ं नाम न्द्यायजनणयड न
ददनाकं प्राजधकारी
(1) (2) (3) (4) (5)
1. म.ै डी एच पटेल, फ़ा. स.ं आयुक्त सीमा िुल्क प्रधान आयुक्त/
14, 1ला तल, DRI/MZU/CI/ (न्द्हािा िेिा-V), मुंबई िोन-II, आयुक्त सीमा
Int-218/2018 ििाहरलाल नेहरू कस्ट्टम िुल्क (न्द्हािा
गोल्डन प्लाज़ा,
ददनांक हाउस, रायगढ़ के कायाडलय म े िेिा-V),
अंकुर चार रास्ट्ता के जनकट,
29.04.2020. संयुक्त/अपर आयक्तु सीमा ििाहरलाल
ए के रोड, सूरत,
िुल्क, अपरेससंग ग्रुप 5 के नेहरू कस्ट्टम
गुिरात-395008
प्रभारी. हाउस,
और 4 अन्द्य.
रायगढ़.
2. म.ै राि पथ इंफ्राकोन प्राइिेट फ़ा. स.ं आयुक्त सीमा िुल्क
जलजमटेड, DRI/MZU/CI/Int- (न्द्हािा िेिा-V), मुंबई िोन-II,
(ताजलका के क्रम
(पूि ड म े म.ै राि प्रोमोटसड & 207/2018 ददनांक ििाहरलाल नेहरू कस्ट्टम
स.ं 1 स े 5 के
जसजिल इंिीजनयसड प्रा. सलं. के नाम 29.04.2020. हाउस, रायगढ़ के कायाडलय म े
स े िाना िाता था), संयुक्त/अपर आयक्तु सीमा जलय)े
िुल्क,
403, प्राइड हाउस एस स.ं 108,
अपरेससंग ग्रपु 5 के प्रभारी.
गणेि सखंड रोड,
पुणे यूजनिर्सडटी के सामन,े
पुण-े 411016
और 4 अन्द्य.
3. म.ै श्री सत्य साईबाबा कन्द्स्ट्रकिंस, फ़ा. स.ं आयुक्त सीमा िुल्क
DRI/MZU/CI/Int- (न्द्हािा िेिा-V), मुंबई िोन-II,
प्लॉट स.ं 237/1,
206/2018 ददनांक ििाहरलाल नेहरू कस्ट्टम
माण े चेमबसड, एसटी जडपो के
हाउस, रायगढ़ के कायाडलय म े
27.05.2020.
सामन,े औसा रोड, लात,ू
संयुक्त/अपर आयक्तु सीमा
महाराष्ट्र-413512
िुल्क,
और 4 अन्द्य.
अपरेससंग ग्रपु 5 के प्रभारी.
4. म.ै आरकेडी कन्द्स्ट्रकिन प्रा. सल.ं, फ़ा. स.ं आयुक्त सीमा िुल्क
DRI/MZU/CI/Int- (न्द्हािा िेिा-V), मुंबई िोन-II,
B/3, बरामुंडा डुप्लेक्स कॉलोनी,
215/2018 ददनांक ििाहरलाल नेहरू कस्ट्टम
भूबनेश्वर,
हाउस,
07.09.2020.
ओड़ीिा-751003
रायगढ़
और 4 अन्द्य.
5. म.ै ए सी िेख कोणरैक्टर, फ़ा. स.ं आयुक्त सीमा िुल्क
01, गुलिन बंग्ला, DRI/MZU/CI/Int- (न्द्हािा िेिा-V), मुंबई िोन-II,
बुरुदगााँि रोड, 185/2018 ददनांक ििाहरलाल नेहरू कस्ट्टम
अहमदनगर, 24.09.2020. हाउस,
महाराष्ट्र-414001 रायगढ़.
और 4 अन्द्य.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
6. म.ै राधा माधि कापोरेिन फ़ा. स.ं DRI/MZU आयुक्त सीमा िुल्क, प्रधान आयुक्त/
जलजमटेड, /NS-II/Inv-74/ न्द्हािा िेिा-II, आयुक्त सीमा
सि े स.ं 50/9/A, 2019 ििाहरलाल नेहरू कस्ट्टम िुल्क,
दमन इंडजस्ट्रयल इस्ट्टेट, ददनांक हाउस, न्द्हािा िेिा-II,
कड़ाइया जिल्लेि, 29.06.2020, रायगढ़. ििाहरलाल
नेहरू कस्ट्टम
नानी दमन, ददनांक अपर आयक्तु सीमािुल्क
हाउस,
10.12.2020 के (आयात-I),
दमन, यूटी-396210
िुजिपत्र के साथ न्द्यू कस्ट्टम हाउस, रायगढ़.
और 4 अन्द्य.
पठनीय.
बललाड ड इस्ट्टेट,
मुंबई.
7. म.ै जग्रड इंजडया पािर केबलस प्रा. फ़ा. स.ं प्रधान आयुक्त सीमा िुल्क अपर महाजनदेिक
सलं., DRI/AZU/CI/ (आयात), (न्द्याय जनणडयन),
प्लॉट स.ं 63, सैक्टर-5, Enq-26/2019 आईसीडी-तुगल्काबाद, रािस्ट्ि आसूचना
आईएमटी मानेसर, ददनांक नई ददल्ली. जनदेिालय,
11.12.2020. ददल्ली.
गुड़गााँि-122050 आयुक्त सीमा िुल्क,
और 7 अन्द्य. आईसीडी-पटपरगंि,
नई ददल्ली.
प्रधान आयुक्त सीमा िुल्क,
नोएडा कोंकोर कॉम्प्लेक्स,
पीओ कंटेनर जडपो,
ग्रेटर नोएडा,
गौतम बुध नगर,
नोएडा.
आयुक्त सीमा िुल्क,
न्द्हािा िेिा-िनरल
(अर्िडया एफ़टीडबल्यूज़ेड के
प्रभारी),
ििाहरलाल नेहरू कस्ट्टम
हाउस,
रायगढ़.
आयुक्त सीमा िुल्क,
न्द्यू कस्ट्टम हाउस,
बालािी मंददर के जनकट,
कांडला के कायाडलय म े
संयुक्त/अपर आयक्तु सीमा िल्ु क
[फा. स.DRI/HQ-CI/50D/CAA-52/2020]
दीपक कुमार, संयक्ु त जनदेिक4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 4th January, 2021
No. 01/2021-Customs (N.T./CAA/DRI)
S.O.25(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
S. No. Name of Noticee (s) and Show Cause Name of Adjudicating Common
Address Notice Number Authorities Adjudicating
and Date Authority
(1) (2) (3) (4) (5)
1. M/s. D. H. Patel, F. No. Joint/Additional Principal
14, 1st Floor, DRI/MZU/CI/ Commissioner of Customs, Commissioner/
Golden Plaza, Int-218/2018 In-charge Appraising Commissioner of
Near Ankur Char Rasta, dated 29.04.2020. Group 5, Customs (Nhava
A. K. Road, Surat, O/o Commissioner of Sheva-V),
Gujarat-395008 Customs (Nhava Sheva-V), Jawaharlal Nehru
and 4 others. Mumbai Zone-II, Custom House,
Jawaharlal Nehru Custom Raigad.
House,
Raigad. (For Sl. No. 1 to 5 of
2. M/s. Raj Path Infracon Private F. No. Joint/Additional the Table)
Limited, DRI/MZU/CI/Int- Commissioner of Customs,
(Erstwhile known as M/s. Raj 207/2018 dated In-charge Appraising Group
Promoters & Civil Engineers 29.04.2020. 5,
Pvt. Ltd.), O/o Commissioner of
403, Pride House S. No. 108, Customs (Nhava Sheva-V),
Ganesh Khind Road, Mumbai Zone-II,
Opp. Pune University, Jawaharlal Nehru Custom
Pune-411016 House,
and 4 others. Raigad.
3. M/s. Shree Satya Saibaba F. No. Joint/Additional
Constructions, DRI/MZU/CI/Int- Commissioner of Customs,
Plot No. 237/1, 206/2018 dated In-charge Appraising
Mane Chambers, 27.05.2020. Group 5,
Opp. ST Depot, O/o Commissioner of
Ausa Road, Latur, Customs (Nhava Sheva-V),
Maharashtra-413512 Mumbai Zone-II,
and 4 others. Jawaharlal Nehru Custom
House,
Raigad.
4. M/s. RKD Construction Pvt. F. No. Commissioner of Customs
Ltd., DRI/MZU/CI/Int- (Nhava Sheva-V),
B/3, Baramunda Duplex 215/2018 dated Mumbai Zone-II,
Colony, Bhubaneshwar, 07.09.2020. Jawaharlal Nehru Custom
Odisha-751003 House,
and 4 others. Raigad[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
5. M/s. A. C. Shaikh Contractor, F. No. Commissioner of Customs
01, Gulshan Bunglow, DRI/MZU/CI/Int- (Nhava Sheva-V),
Burudgaon Road, 185/2018 dated Mumbai Zone-II,
Ahmednagar, 24.09.2020. Jawaharlal Nehru Custom
Maharashtra-414001 House,
and 4 others. Raigad.
6. M/s. Radha Madhav F. No. DRI/MZU Commissioner of Principal
Corporation Limited, /NS-II/Inv-74/ Customs, Nhava Sheva-II, Commissioner/
Survey no. 50/9/A, 2019 Jawaharlal Nehru Commissioner of
Daman Industrial Estate, dated 29.06.2020 Custom House, Customs,
Village Kadaiya, read with Nhava Sheva, Nhava Sheva-II,
Nani Daman, corrigendum Raigad. Jawaharlal Nehru
Daman, UT -396210 dated 10.12.2020. Additional Custom House,
and 4 others. Commissioner of Nhava Sheva,
Customs (Import-I), Raigad.
New Custom House,
Ballard Estate,
Mumbai.
7. M/s. Grid India Power Cables F. No. Principal Commissioner of Additional Director
Pvt. Ltd., DRI/AZU/CI/ Customs (Import), General
Plot No. 63, Sector-5, Enq-26/2019 ICD-Tughlakabad, (Adjudication),
IMT Manesar, dated 11.12.2020. New Delhi. Directorate of
Gurgaon-122050 Revenue
and 7 others. Commissioner of Customs, Intelligence,
ICD-Patparganj, Delhi.
New Delhi.
Principal Commissioner of
Customs,
Noida Concor Complex,
PO Container Depot,
Greater Noida,
Gautam Budh Nagar,
Noida.
Commissioner of Customs,
Nhava Sheva-General
(Incharge Arshiya FTWZ),
Jawaharlal Nehru Custom
House,
Raigad.
Joint/Additional
Commissioner of Customs,
O/o Commissioner of
Customs,
New Custom House,
Near Balaji Temple,
Kandla.
[F. No. DRI/HQ-CI/50D/CAA-52/2020]
DEEPAK KUMAR, Jt. 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.