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Date: 2021-02-10 Category: Extra Ordinary State: Union Government Country: India

In pursuance of notification No 602015Customs NT, published vide number

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Policy Analysis Report: Common Adjudicating Authority Appointments under Customs Act, 1962 **1. Executive Summary:** This report analyzes a notification (No. 17/2021-Customs N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), specifically concerning the appointment of common adjudicating authorities under Section 152 of the Customs Act, 1962. This notification amends existing procedures by appointing specific officers to act as common adjudicating authorities for various show cause notices issued to named entities, streamlining adjudication processes in customs-related disputes. The key finding is the establishment of a mechanism for consolidated adjudication, potentially improving efficiency and consistency in rulings. **2. Introduction:** The purpose of this report is to provide a detailed analysis of Notification No. 17/2021-Customs N.T., based solely on the information provided within the document. This report aims to inform stakeholders in the affected industry about the scope, implications, and potential impact of this change in customs adjudication procedures. **3. Policy Overview:** This notification serves as an *amendment* to existing policies established by notification No. 60/2015-Customs N.T., dated 4th June 2015, and further amended by notification No. 133/2015-Customs N.T., dated 30th November 2015. **Core Objective(s):** Based on the text, the core objective is to designate specific officers as "common adjudicating authority" to handle multiple show cause notices. This aims to improve the efficiency and potentially consistency of the adjudication process under the Customs Act, 1962. **4. Background and Rationale:** This amendment likely arises from a need to streamline the adjudication process where multiple show cause notices are issued to the same entity or related entities. The appointment of a common adjudicating authority suggests a desire to consolidate proceedings, avoid potentially conflicting rulings from different authorities, and potentially expedite the resolution of disputes. The policy helps in exercising the powers conferred or imposed on officers under clause (a) of Section 152 of the Customs Act, 1962. **5. Key Provisions / Changes:** This notification introduces changes to the adjudication process by: * **Appointment of Common Adjudicating Authorities:** The core change is the appointment of specific officers (listed in column 5 of the table) as common adjudicating authorities. These officers are authorized to exercise the powers and duties of officers mentioned in column 4, who would otherwise have jurisdiction over the listed show cause notices. * **Scope of Change:** The change applies specifically to the "noticees" (entities) listed in column 2 and the corresponding show cause notices detailed in column 3 of the provided Table. * **Effect of Change:** The effect of this change is to centralize the adjudication of specific show cause notices under a single designated authority. This replaces the original process where adjudication would have been handled by the officers initially responsible for the respective show cause notices. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders are: * **The "noticees" listed in column 2 of the table:** These are the companies and individuals subject to the show cause notices and directly affected by the adjudication process. Specific firms include Ms. Print Zone, Ms. Dayal Overseas Co., Ms. JSW Steel Limited, Ms. Vertiv Energy Pvt. Ltd., Ms. DJDC Battery Private Limited, Ms. MM9 International, Mr. Manoj Gupta, Ms. Hero Electric Vehicles Pvt. Ltd., Sh. Laxmi Kanta Tolasariya, Ms. Shri Jagdamba Polymers Ltd., Ms. Macro Polymers Pvt. Ltd., Ms. Modern Communication and Broadcast Systems Pvt. Ltd., Ms. R. K. Enterprise, Ms. Vikash Enterprises, Ms. Barco Electronic Systems Pvt. Ltd. * **Customs officials:** Specifically, the officers originally designated to handle the show cause notices and the newly appointed common adjudicating authorities. * **Legal representatives:** Attorneys and consultants representing the "noticees". **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, is the responsible body. The Directorate of Revenue Intelligence (DRI) is also involved, as it appears to be the originating agency for many of the show cause notices. * **Procedures:** The notification does not detail specific procedures, but it implies that the appointed common adjudicating authorities will now follow the standard adjudication procedures outlined in the Customs Act, 1962, with the added responsibility of handling multiple related cases. * **Timelines:** The text does not specify any new timelines. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of these changes is: * **Increased Efficiency:** By consolidating adjudication under a single authority, the process may become more efficient, potentially reducing delays and administrative burdens. * **Consistency in Rulings:** A common adjudicating authority is expected to ensure consistent application of customs regulations across multiple related cases, reducing the risk of contradictory decisions. * **Reduced Burden on Taxpayers:** The consolidated procedure can lead to decreased expenses incurred in legal and administrative costs for the affected companies. **9. Conclusion:** Notification No. 17/2021-Customs N.T. represents a significant amendment to customs adjudication procedures. By appointing common adjudicating authorities, the CBIC aims to enhance efficiency, consistency, and fairness in the resolution of customs-related disputes. This change is significant for businesses involved in import/export activities and subject to scrutiny by the DRI, as it may lead to a more streamlined and predictable adjudication process. It is crucial for the affected industries to understand these appointments, stay updated with new information and their implications for ongoing and future cases.

Key Entities Referenced

Customs Act, 1962: Indian Law related to customs, mentioned in the context of Section 152. Revenue Intelligence: Refers to the Revenue Intelligence agency, specifically the Principal Director General, Revenue Intelligence. Ms. Print Zone: A noticee (company) mentioned in the context of show cause notice adjudication. Morbi Rajkot Highway, Gujarat: Location of Ms. Print Zone Ms. Dayal Overseas Co.: A noticee (company) mentioned in the context of show cause notice adjudication. East Patel Nagar, New Delhi: Location of Ms. Dayal Overseas Co. Ms. JSW Steel Limited: A noticee (company) mentioned in the context of show cause notice adjudication. Bandra Kurla Complex, Mumbai, Maharashtra: Location of JSW Steel Ms. Om Freight Forwarders Pvt. Limited: A noticee (company) mentioned in the context of show cause notice adjudication. Mulund West, Mumbai, Maharashtra: Location of Om Freight Forwarders Ms. Vertiv Energy Pvt. Ltd.: A noticee (company) mentioned in the context of show cause notice adjudication. Thane, Maharashtra: Location of Vertiv Energy Pvt. Ltd. Ms. DJDC Battery Private Limited: A noticee (company) mentioned in the context of show cause notice adjudication. IMT Bawal, Rewari, Haryana: Location of DJDC Battery Private Limited Ms. MM9 International: A noticee (company) mentioned in the context of show cause notice adjudication. Mundra, Gujarat: Location of Ms. MM9 International Mr. Manoj Gupta: A noticee (person) mentioned in the context of show cause notice adjudication. Ashok Vihar Phase2, New Delhi: Location of Mr. Manoj Gupta Ms. Hero Electric Vehicles Pvt. Ltd.: A noticee (company) mentioned in the context of show cause notice adjudication. Ludhiana, Punjab: Location of Ms. Hero Electric Vehicles Pvt. Ltd. Sh. Sunil Sharma: Person associated with Ms. Hero Electric Vehicles Pvt. Ltd. Okhla Industrial Estate, New Delhi: Location related to Ms. Hero Electric Vehicles Pvt. Ltd. Sh. Laxmi Kanta Tolasariya: A noticee (person) mentioned in the context of show cause notice adjudication. Anna Nagar, Chennai, Tamil Nadu: Location related to Sh. Laxmi Kanta Tolasariya Ms. Rama Engineers: Company associated with Sh. Laxmi Kanta Tolasariya Ernavoor, Chennai, Tamil Nadu: Location of Ms. Rama Engineers Ms. Shri Jagdamba Polymers Ltd.: A noticee (company) mentioned in the context of show cause notice adjudication. Narnarayan Complex, Ahmedabad, Gujarat: Location of Ms. Shri Jagdamba Polymers Ltd. Ms. Macro Polymers Pvt. Limited: A noticee (company) mentioned in the context of show cause notice adjudication. Maha Gujarat Industrial Estate, Gujarat: Location of Ms. Macro Polymers Pvt. Limited Sanand, Gujarat: Taluka Sanand Ms. Modern Communication and Broadcast Systems Pvt. Ltd.: A noticee (company) mentioned in the context of show cause notice adjudication. Vastrapur, Ahmedabad, Gujarat: Location of Ms. Modern Communication and Broadcast Systems Pvt. Ltd. Ms. R. K. Enterprise: A noticee (company) mentioned in the context of show cause notice adjudication. Fairlie Place, Kolkata, West Bengal: Location of Ms. R. K. Enterprise Ms. Vikash Enterprises: A noticee (company) mentioned in the context of show cause notice adjudication. Nalasopara East, Thane, Maharashtra: Location of Ms. Vikash Enterprises Ms. Barco Electronic Systems Pvt. Ltd.: A noticee (company) mentioned in the context of show cause notice adjudication. Noida Sector 64, Gautam Budh Nagar, Uttar Pradesh: Location of Ms. Barco Electronic Systems Pvt. Ltd. Central Board of Indirect Taxes and Customs: Government Organization Ministry of Finance: Government Ministry Department of Revenue: Government Department New Delhi: Location of Publication
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10022021-225075 xxxGIDHxxx CG-DL-E-10022021-225075 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.ं 568] नई ददल्ली, बुधिार, फरिरी 10, 2021/माघ 21, 1942 No. 568] NEW DELHI, WEDNESDAY, FEBRUARY 10, 2021/MAGHA 21, 1942 जित्त मंत्रालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोड)ड (रािस्ट्ि आसचू ना जनदेिालय) अजधसचू ना नई ददल्ली, 9 फरिरी, 2021 स.ं 17/2021-सीमा िल्ु क (ग.ैटै./सीएए/राआजन) का.आ. 622(अ).— भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 152 के अनुच्छेद (ए) के अंतगडत िारी अजधसूचना स.ं 60/2015-सीमा िुल्क (ग.ैटै.) संख्या सा.का.जन. 453(अ), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित एि ं यथा अजधसूचना स.ं 133/2015-सीमा-िुल्क (ग.ै ट.ै ), संख्या सा.का.जन. 916(अ), ददनांक 30 निम्बर 2015 द्वारा भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित के द्वारा संिोजधत, के अनुसरण में प्रधान महाजनदेिक, रािस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोिनाथड उपयुडक्त ताजलका के स्ट्तंभ (2) म ें उल्लेजखत नोटटजसयों के संबंध म ें उपयुडक्त ताजलका के स्ट्तंभ (4) म ें उल्लेजखत 845 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] अजधकाटरयों को प्रदत्त िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतद द्वारा उपयुडक्त ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप म ें काय ड करन े के जलए जनयक्तु करते ह:ैं- ताजलका क्र.स.ं नोटटसी का नाम एि ंपता कारण बताओ नोटटस न्द्यायजनणयड न प्राजधकाटरयों जनयक्तु न्द्यायजनणयड न सख्ं या एि ंददनाकं के नाम प्राजधकारी (1) (2) (3) (4) (5) 1. मै. प्प्रंट िोन, फ़ा. सं. प्रधान आयुक्त सीमािुल्क, प्रधान आयुक्त/ DRI/AZU/JRU- आयुक्त सीमािुल्क, अिंता क्वार्ट्ड के जनकट, कस्ट्टम हाउस, निरंगपरु ा, 17/Enq-03 (Int- कस्ट्टम हाउस, न्द्यू जिराट होटल के पीछे, अहमदाबाद. 03/2019)/2020 निरंगपरु ा, मोरबी रािकोट हाइिे, ददनांक 16.12.2020. प्रधान आयुक्त सीमािुल्क, अहमदाबाद. एट-िीपडर, मोरबी, कस्ट्टम हाउस, गुिरात-363650 पोट ड यूसर जबप्ल्डंग, और 3 अन्द्य. मुुँदरा. 2. मै. दयाल ओिसीस & कों., फ़ा. सं. प्रधान आयक्तु / आयुक्त अपर महाजनदेिक DRI/AZU/CI/Enq-44 सीमािुल्क (चेन्नई-II), कस्ट्टम (न्द्याय जनणडयन), 47/28, अप्पर ग्राउंड फ्लोर, (Int-15/2018)/2019 हाउस, ईस्ट्ट पटेल नगर, रािस्ट्ि आसूचना ददनांक 05.01.2021. चेन्नई. जनदेिालय, नई ददल्ली-110005 प्रधान आयक्तु / आयुक्त ददल्ली. और 9 अन्द्य. सीमािुल्क (पोटड), कस्ट्टम हाउस, कोलकाता. 3. मै. िेएसडब्‍ल् य ू स्ट्टील फ़ा. सं. प्रधान आयुक्त सीमािुल्क, प्रधान आयुक्त जलजमटेड, DRI/BZU/CHN/06/ सीमािुल्क (III), एयरपोट/डएयर कागो Enq-06/18 ददनांक आयात, एयर कागो िेएसडबल्यू सेंटर, कॉम्प्लेक्स, देिनहल्ली, 29.12.2020 कॉम्प्लेक्स, सहार, बांरा कुलाड कॉम्प्लेक्स, बेंगलरुु . अंधेरी (पूिड), बांरा ईस्ट्ट, संयुक्त/अपर आयुक्त मुंबई. सीमािुल्क, मुंबई-400051 एयरपोट/डएयर कागो और कॉम्प्लेक्स, मै. ओम फ्रेट फोरिडडस ड प्रा. चेन्नई. जलजमटेड, 707/713, 7िा तल, कॉपोरेट सेंटर, जनमडल लाइफस्ट्टाइल, एलबीएस माग,ड[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 मुलुन्द्द (िेस्ट्ट), मुंबई-400080. 4. मै. िर्तडि एनरे िी प्रा. प्लं., फ़ा. सं. प्रधान आयक्तु / आयुक्त प्रधान आयुक्त/ DRI/DZU/23/Enq- सीमािुल्क (न्द्हािा िेिा-V), आयुक्त सीमािुल्क (पूिड म े म.ै इमसडन नेटिकड 28/2020 ददनांक पािर (I) प्रा. प्ल.ं), ििाहरलाल नेहरू कस्ट्टम (न्द्हािा िेिा-V), 30.12.2020 हाउस, प्लॉट सं. C-20, ििाहरलाल नेहरू रायगढ़. कस्ट्टम हाउस, रोड स.ं 19, (SCN No. 53/2020) सहायक/उप आयुक्त रायगढ़. िागले इंडजस्ट्रयल इस्ट्टेट, सीमािुल्क (आयात), ग्रुप-V, थाण,े एयर कागो कॉम्प्लेक्स, मुंबई-400604. सहार, अंधेरी (पूिड), मुंबई. 5. मै. डीिेडीसी बैटरी प्राइिेट फ़ा. सं. संयुक्त/अपर आयक्तु संयुक्त/अपर आयक्तु जलजमटेड, DRI/DZU/23/Enq- सीमािुल्क (आयात), सीमािुल्क (आयात), 25/2018 ददनांक प्लॉट सं. 10A, इनलडैं कंटेनर जडपो- इनलडैं कंटेनर जडपो- 07.01.2021 पटपरगंि और अन्द्य पटपरगंि और अन्द्य फेस-II, सैक्टर-5, आईसीडीस, आईसीडीस, आईएमटी बािल, (SCN No. 01/2021) ददल्ली. ददल्ली. रेिारी, संयुक्त/अपर आयक्तु हटरयाणा-123501 सीमािुल्क (आयात), ग्रुप-V, और 6 अन्द्य. न्द्हािा िेिा-V, ििाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़. संयुक्त/अपर आयक्तु सीमािुल्क (आयात), ग्रुप II G, इनलडैं कंटेनर जडपो- तुगल्काबाद, ददल्ली. 6. मै. एमएम9 इंटरनेिनल, फ़ा. सं. प्रधान आयुक्त सीमािुल्क, अपर महाजनदेिक DRI/MZU/PRU/Enq- (न्द्याय जनणडयन), ऑदफस सं. 403, पोट ड यूसर जबप्ल्डंग, 124/2019 रािस्ट्ि आसूचना 4th तल, मुुँदरा. ददनांक 27.11.2020 जनदेिालय, अकडजडया जबप्ल्डंग, प्रधान आयुक्त सीमािुल्क, मुंबई कस्ट्टम हाउस,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] एनसीपीए के सामने, बालािी मंददर के जनकट, नरीमन पॉइंट, कांडला (ताजलका के क्रम सं. 6 और 7 के जलये) मुंबई-400021 आयुक्त सीमािुल्क, न्द्हािा िेिा (िेन), और 15 अन्द्य. ििाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़. आयुक्त सीमािुल्क (न्द्हािा िेिा-II), ििाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़. 7. श्री मनोि गुप्ता, फ़ा. सं. प्रधान आयुक्त सीमािुल्क, DRI/MZU/PRU/Enq- C-3/66, अप्पर ग्राउंड तल, पोट ड यूसर जबप्ल्डंग, 124A/2019 अिोक जिहार फेस-2, मुुँदरा. ददनांक 14.10.2020 नई ददल्ली-110052 और 16 अन्द्य. 8. मै. जहरो इलैजक्रक िेजहक्लस फ़ा. सं. प्रधान आयुक्त/ आयुक्त अपर महाजनदेिक प्रा. प्ल.ं, DRI/MZU/E/Int- सीमािुल्क (न्द्हािा िेिा-V), (न्द्याय जनणडयन), 25/2019 ददनांक फेस-8, फोकल पॉइंट ििाहरलाल नेहरू कस्ट्टम रािस्ट्ि आसूचना 28.12.2020. हाउस, जनदेिालय, मंगली, चंडीगढ़ रोड, रायगढ़. मुंबई. लुजधयाना, प्रधान आयुक्त/ आयुक्त पंिाब-141010 सीमािुल्क, और िीटी रोड, सहनेिाल, श्री सुनील िमा,ड लुजधयाना, िनरल मैनेिर, पंिाब. मै. जहरो इलैजक्रक िेजहक्लस प्रा. प्ल.ं, संयुक्त/अपर आयक्तु सीमािुल्क (जनिारक), 50, ओखला इंडजस्ट्रयल इस्ट्टेट-III, ओखला, सदाड हाउस, नई ददल्ली-110020. बेदी बंदर रोड, िामनगर. प्रधान आयुक्त/ आयुक्त सीमािुल्क, एयर कागो कॉम्प्लेक्स[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 (आयात), न्द्यू कस्ट्टम हाउस, ददल्ली. संयुक्त/अपर आयक्तु सीमािुल्क, इनलडैं कंटेनर जडपो- पटपरगंि, ददल्ली. सहायक/उप आयक्तु सीमािुल्क, ग्रुप 5A, इनलडैं कंटेनर जडपो- तुगल्काबाद, नई ददल्ली. 9. श्री लक्ष्मी कांता तोलासटरया, फ़ा. सं. DRI/HQ-CI/C- प्रधान आयुक्त/ आयुक्त प्रधान आयुक्त/ Cell/50D/ Enq- सीमािुल्क (चेन्नई-II), आयुक्त सीमािुल्क पुत्र स्ट्िगीय श्री परमानंद 26/Int-16/2019(Pt.) तोलासटरया, कस्ट्टम हाउस, (चेन्नई-II), ददनांक 31.12.2020. जनिासी मेरोिोन टािर, चेन्नई. कस्ट्टम हाउस, टािर H, फ्लैट 1504, 44, प्रधान आयुक्त/ आयुक्त चेन्नई. जपल्लईयर कोइल स्ट्रीट, अन्ना सीमािुल्क (न्द्हािा िेिा-V), नगर, ििाहरलाल नेहरू कस्ट्टम चेन्नई-600040 हाउस, और रायगढ़. मै. रामा इंिीजनयसड, सं. 21/16, पटरिल्ल स्ट्रीट, मुरुगप्पा नगर, एणाडिूर, चेन्नई-600057. 10. मै. श्री िगदंबा पॉजलमस ड फ़ा. सं. प्रधान आयक्तु / आयुक्त अपर महाजनदेिक प्लं., DRI/KZU/CF/Enq- सीमािुल्क (जनिारक), (न्द्याय जनणडयन), 23 (Int-09)/2020 802, नरणरायन कॉम्प्लेक्स, िारदा हाउस, बेदी बंदर, रािस्ट्ि आसूचना ददनांक 04.01.2021. निरंगपरु ा, जनदेिालय, िामनगर. अहमदाबाद-380009. मुंबई. प्रधान आयक्तु / आयुक्त सीमािुल्क, कस्ट्टम हाउस, ऑल इजण्डया रेजडयो के (ताजलका के क्रम सं. जनकट, निरंगपरु ा, 10 to 11 के जलए) अहमदाबाद.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 11. मै. मैक्रो पॉजलमस ड प्रा. फ़ा. सं. प्रधान आयक्तु / आयुक्त जलजमटेड, DRI/KZU/CF/Enq- सीमािुल्क (न्द्हािा िेिा-II), 19 (Int-09)/2020 165, महा गुिरात ििाहरलाल नेहरू कस्ट्टम ददनांक 04.01.2021. इंडजस्ट्रयल इस्ट्टेट, हाउस, नोिा पेरोकेम के सामने, रायगढ़. सरखेि बािला रोड, प्रधान आयक्तु / आयुक्त सीमािुल्क, कस्ट्टम हाउस, पोस्ट्ट-मरैया, ऑल इजण्डया रेजडयो के तालुक-सानंद, जनकट, निरंगपरु ा, गुिरात-382213. अहमदाबाद. प्रधान आयक्तु / आयुक्त सीमािुल्क, कस्ट्टम हाउस, बालािी मंददर के जनकट, कांडला संयुक्त/अपर आयुक्त सीमािुल्क, अदानी पोट,ड पीयूबी जबप्ल्डंग, मुुँदरा 12. मै. मॉडनड कम्युजनकेिन एंड फ़ा. सं. प्रधान आयुक्त/ आयुक्त प्रधान आयुक्त/ ब्रॉडकास्ट्ट जसस्ट्टमस प्रा. प्लं., DRI/LZU/CI/26/Int- सीमािुल्क, आयुक्त सीमािुल्क, 36/2020 ददनांक 17, िासुमा बंग्ला, कस्ट्टम हाउस, कस्ट्टम हाउस, 31.12.2020. तक्षीला फ्लैटस के सामन,े ऑल इजण्डया रेजडयो के ऑल इजण्डया रेजडयो जनकट, निरंगपरु ा, के जनकट, िस्त्रपुर, निरंगपरु ा, अहमदाबाद के कायाडलय म े अहमदाबाद-380015 संयक्तु /अपर आयक्तु अहमदाबाद के सीमािुल्क (ग्रुप VA). कायाडलय मे संयुक्त/अपर आयक्तु प्रधान आयुक्त/ आयुक्त सीमािुल्क सीमािुल्क, (ग्रुप VA). एयर कागो कॉम्प्लेक्स (आयात), न्द्य ू कस्ट्टम हाउस, नई ददल्ली के कायाडलय म े सहायक/उप आयक्तु सीमािुल्क (ग्रुप VA). प्रधान आयुक्त/ आयुक्त सीमािुल्क (III), आयात एयर कागो कॉम्प्लेक्स,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7 सहार, अंधेरी (पूिड), मुंबई के कायाडलय म े सहायक/उप आयक्तु सीमािुल्क (ग्रुप VA). 13. मै. आर के एंटरप्राइस, फ़ा. सं. प्रधान आयक्तु / आयुक्त अपर महाजनदेिक DRI/KZU/CF/Enq- सीमािुल्क (पोटड), (न्द्याय जनणडयन), 4, फैरजलए प्लेस, 06 (Int- कस्ट्टम हाउस, रािस्ट्ि आसूचना भू तल, कमरा स.ं G.9, 13)/2018/PTM जनदेिालय, कोलकाता. कोलकाता-700001 ददनांक 29.12.2019. ददल्ली. और 5 अन्द्य. 14. मै. जिकाि एंटरप्राइसेस, फ़ा. सं. प्रधान आयक्तु / आयुक्त (ताजलका के क्रम सं. DRI/KZU/CF/Enq- सीमािुल्क (पोटड), कमरा सं. 2, चव्ल सं. 1, 13 से 14 के जलए) 06 (Int- कस्ट्टम हाउस, ओम साई नगर, 13)/2018/PTM कोलकाता. िाधि पड़ा धानीि बौग, ददनांक 02.02.2020. नलसोपरा ईस्ट्ट, थान-े 401209 और 19 अन्द्य. 15. मै. बारको एलेक्रोजनक DRI फ़ा. सं. आयुक्त सीमािुल्क प्रधान आयुक्त/ जसस्ट्टमस प्रा. प्ल.ं, DRI/NRU/CI-26/Int- (जनिारक), आयुक्त सीमािुल्क, 0/Enq-41/2018 नोएडा कस्ट्टमस, (a 100% EOU), न्द्यू कस्ट्टम हाउस, ददनांक 10.01.2019 इनलडैं कंटेनर जडपो- A-38A, B & C, नई ददल्ली. दादरी, सैक्टर-64, (सीिर पोिडन के जलए) गौतम बुध नगर, नोएडा. ग्रेटर नोएडा 16. मै. बारको एलेक्रोजनक DRI फ़ा. सं. प्रधान आयुक्त/ आयुक्त जसस्ट्टमस प्रा. प्ल.ं, DRI/NRU/CI-26/Int- सीमािुल्क, नोएडा कस्ट्टमस, 0/Enq-41/2018/Pt.I (ताजलका के क्रम सं. (a 100% EOU), इनलडैं कंटेनर जडपो-दादरी, ददनांक 19.12.2020 15 और 16 के जलए) A-38A, B & C, गौतम बुध नगर, सैक्टर-64, ग्रेटर नोएडा. नोएडा और 4 अन्द्य. [फा. सं. DRI/HQ-CI/50D/CAA-4/2021] दीपक कुमार, अपर जनदेिक8 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 9th February, 2021 No. 17/2021-Customs (N.T./CAA/DRI) S.O. 622(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 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. Name of Noticee (s) and Show Cause Notice Name of Adjudicating Common No. Address Number and Date Authorities Adjudicating Authority (1) (2) (3) (4) (5) 1. M/s. Print Zone, F. No. DRI/AZU/JRU- Principal Commissioner of Principal Near Ajanta Quartz, 17/Enq-03 (Int- Customs, Commissioner/ Behind New Virat Hotel, 03/2019)/2020 dated Custom House, Commissioner of Morbi Rajkot Highway, 16.12.2020. Navrangpura, Customs, At-Virpar, Morbi, Ahmedabad. Custom House, Gujarat-363650 Principal Commissioner of Navrangpura, and 3 others. Customs, Ahmedabad. Custom House, Port User Building, Mundra. 2. M/s. Dayal Overseas & Co., F. No. Principal Commissioner/ Additional Director 47/28, Upper Ground Floor, DRI/AZU/CI/Enq-44 Commissioner of Customs General East Patel Nagar, (Int-15/2018)/2019 (Chennai-II), Custom House, (Adjudication), New Delhi-110005 dated 05.01.2021. Chennai. Directorate of and 9 others. Principal Commissioner/ Revenue Commissioner of Customs Intelligence, (Port), Custom House, Delhi. Kolkata. 3. M/s. JSW Steel Limited, F. No. Principal Commissioner of Principal JSW Centre, DRI/BZU/CHN/06/ Customs, Commissioner of Bandra Kurla Complex, Enq-06/18 dated Airport/Air Cargo Complex, Customs (III), Bandra East, 29.12.2020 Devanahalli, Import, Air Cargo Mumbai-400051 Bengaluru. Complex, Sahar, and Joint/Additional Andheri (East), M/s. Om Freight Forwarders Commissioner of Customs, Mumbai. Pvt. Limited, Airport/Air Cargo Complex, 707/713, 7th Floor, Chennai. Corporate Centre, Nirmal Lifestyle, L.B.S. Marg, Mulund (West), Mumbai-400080.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9 4. M/s. Vertiv Energy Pvt. Ltd., F. No. Principal Commissioner/ Principal (Formerly known as M/s. DRI/DZU/23/Enq- Commissioner of Customs Commissioner/ Emerson Network Power (I) 28/2020 dated (Nhava Sheva-V), Commissioner of Pvt. Ltd.), 30.12.2020 Jawaharlal Nehru Custom Customs Plot No. C-20, House, (Nhava Sheva-V), Road No. 19, Wagle (SCN No. 53/2020) Raigad. Jawaharlal Nehru Industrial Estate, Assistant/ Deputy Custom House, Thane, Commissioner of Customs Raigad. Mumbai-400604. (Import), Group-V, Air Cargo Complex, Sahar, Andheri (East), Mumbai. 5. M/s. DJDC Battery Private F. No. Joint/Additional Joint/Additional Limited, DRI/DZU/23/Enq- Commissioner of Customs Commissioner of Plot No. 10A, 25/2018 dated (Import), Customs (Import), Phase-II, Sector-5, 07.01.2021 Inland Container Depot- Inland Container IMT Bawal, Patparganj & other ICDs, Depot-Patparganj & Rewari, (SCN No. 01/2021) Delhi. other ICDs, Haryana-123501 Joint/Additional Delhi. and 6 others. Commissioner of Customs (Import), Group-V, Nhava Sheva-V, Jawaharlal Nehru Custom House, Raigad. Joint/Additional Commissioner of Customs (Import), Group II G, Inland Container Depot- Tughlakabad, Delhi. 6. M/s. MM9 International, F. No. Principal Commissioner of Additional Director Office No. 403, DRI/MZU/PRU/Enq- Customs, General 4th Floor, 124/2019 Port User Building, (Adjudication), Arcadia Building, dated 27.11.2020 Mundra. Directorate of Opp. NCPA, Principal Commissioner of Revenue Nariman Point, Customs, Custom House, Intelligence, Mumbai-400021 Near Balaji Temple, Mumbai and 15 others. Kandla Commissioner of Customs, (For Sl. No. 6 and 7 Nhava Sheva (Gen), of the Table) Jawaharlal Nehru Custom House, Raigad. Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom House, Raigad. 7. Mr. Manoj Gupta, F. No. Principal Commissioner of C-3/66, Upper Ground Floor, DRI/MZU/PRU/Enq- Customs, Ashok Vihar Phase-2, 124A/2019 Port User Building, New Delhi-110052 dated 14.10.2020 Mundra. and 16 others. 8. M/s. Hero Electric Vehicles F. No. Principal Commissioner/ Additional Director Pvt. Ltd., DRI/MZU/E/Int- Commissioner of Customs General Phase-8, Focal Point 25/2019 dated (Nhava Sheva-V), (Adjudication), Mangli, Chandigarh Road, 28.12.2020. Jawaharlal Nehru Custom Directorate of Ludhiana, House, Revenue Punjab-141010 Raigad. Intelligence,10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] and Principal Commissioner/ Mumbai. Sh. Sunil Sharma, Commissioner of Customs, General Manager, GT Road, Sahnewal, M/s. Hero Electric Vehicles Ludhiana, Pvt. Ltd., Punjab. 50, Okhla Industrial Estate- Joint/Additional III, Okhla, Commissioner of Customs New Delhi-110020. (Preventive), Sarda House, Bedi Bandar Road, Jamnagar. Principal Commissioner/ Commissioner of Customs, Air Cargo Complex (Import), New Custom House, Delhi. Joint/Additional Commissioner of Customs, Inland Container Depot- Patparganj, Delhi. Assistant/ Deputy Commissioner of Customs, Group 5A, Inland Container Depot- Tughlakabad, New Delhi. 9. Sh. Laxmi Kanta Tolasariya, F. No. DRI/HQ-CI/C- Principal Commissioner/ Principal S/o Late Sh. Paramanand Cell/50D/ Enq-26/Int- Commissioner of Customs Commissioner/ Tolasariya, 16/2019(Pt.) dated (Chennai-II), Commissioner of R/o Metrozone Tower, 31.12.2020. Custom House, Customs Tower H, Flat 1504, 44, Chennai. (Chennai-II), Pillaiyar Koil Street, Anna Principal Commissioner/ Custom House, Nagar, Commissioner of Customs Chennai. Chennai-600040 (Nhava Sheva-V), and Jawaharlal Nehru Custom M/s. Rama Engineers, House, No. 21/16, Parivallal Street, Raigad. Muruguppa Nagar, Ernavoor, Chennai-600057. 10. M/s. Shri Jagdamba F. No. Principal Commissioner/ Additional Director Polymers Ltd., DRI/KZU/CF/Enq-23 Commissioner of Customs General 802, Narnarayan Complex, (Int-09)/2020 dated (Preventive), Sharda House, (Adjudication), Navrangpura, 04.01.2021. Bedi Bandar, Directorate of Ahmedabad-380009. Jamnagar. Revenue Principal Commissioner/ Intelligence, Commissioner of Customs, Mumbai. Custom House, Near All India Radio, (For Sl. No. 10 to 11 Navrangpura, of the Table) Ahmedabad. 11. M/s. Macro Polymers Pvt. F. No. Principal Commissioner/ Limited, DRI/KZU/CF/Enq-19 Commissioner of Customs 165, Maha Gujarat Industrial (Int-09)/2020 dated (Nhava Sheva-II), Estate, 04.01.2021. Jawaharlal Nehru Custom Opp Nova Petrochem, House, Sarkhej Bavla Road, Raigad. Post-Maraiya, Principal Commissioner/ Taluka-Sanand, Commissioner of Customs, Gujarat-382213. Custom House, Near All India Radio,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 11 Navrangpura, Ahmedabad. Principal Commissioner/ Commissioner of Customs, Custom House, Near Balaji Temple, Kandla Joint/Additional Commissioner of Customs, Adani Port, PUB Building, Mundra 12. M/s. Modern F. No. Joint/Additional Joint/Additional Communication and DRI/LZU/CI/26/Int- Commissioner of Customs Commissioner of Broadcast Systems Pvt. Ltd., 36/2020 dated (Group VA), Customs (Group 17, Vasuma Bunglows, 31.12.2020. O/o Principal Commissioner/ VA), Opp. Taxshila Flats, Commissioner of Customs, O/o Principal Vastrapur, Custom House, Commissioner/ Ahmedabad-380015 Near All India Radio, Commissioner of Navrangpura, Customs, Ahmedabad. Custom House, Assistant/ Deputy Near All India Commissioner of Customs Radio, (Group VA), Navrangpura, O/o Principal Commissioner/ Ahmedabad. Commissioner of Customs, Air Cargo Complex (Import), New Custom House, New Delhi. Assistant/ Deputy Commissioner of Customs (Group VA), O/o Principal Commissioner/ Commissioner of Customs (III), Import Air Cargo Complex, Sahar, Andheri (East), Mumbai. 13. M/s. R. K. Enterprise, F. No. Principal Commissioner/ Additional Director 4, Fairlie Place, DRI/KZU/CF/Enq-06 Commissioner of Customs General Ground Floor, (Int-13)/2018/PTM (Port), Custom House, (Adjudication), Room No. G.9, dated 29.12.2019. Kolkata. Directorate of Kolkata-700001 Revenue and 5 others. Intelligence, 14. M/s. Vikash Enterprises, F. No. Principal Commissioner/ Delhi. Room No. 2, DRI/KZU/CF/Enq-06 Commissioner of Customs Chawl No. 1, (Int-13)/2018/PTM (Port), Custom House, (For Sl. No. 13 to 14 Om Sai Nagar, dated 02.02.2020. Kolkata. of the Table) Jadhav Pada Dhaniv Baug, Nalasopara East, Thane- 401209 and 19 others. 15. M/s. Barco Electronic DRI F. No. Commissioner of Customs Principal Systems Pvt. Ltd., DRI/NRU/CI-26/Int- (Preventive), Commissioner/ (a 100% EOU), 0/Enq-41/2018 dated New Custom House, Commissioner of A-38A, B & C, 10.01.2019 New Delhi. Customs, Noida Sector-64, Customs, Noida. (For seizure portion) Inland Container12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 16. M/s. Barco Electronic DRI F. No. Principal Commissioner/ Depot-Dadri, Systems Pvt. Ltd., DRI/NRU/CI-26/Int- Commissioner of Customs, Gautam Budh Nagar, (a 100% EOU), 0/Enq-41/2018/Pt.I Noida Customs, Greater Noida A-38A, B & C, dated 19.12.2020 Inland Container Depot- Sector-64, Dadri, (For Sl. No. 15 and Noida Gautam Budh Nagar, 16 of the Table) and 4 others. Greater Noida. [F. No. DRI/HQ-CI/50D/CAA-4/2021] DEEPAK KUMAR, 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.

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