Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties imposed on specified officers under the Customs Act of 1962. It applies to noticees mentioned in the table for adjudicating show cause notices. The notification is issued by the Ministry of Finance, Department of Revenue, and is effective as of November 19, 2020.
Key Points / Main Content:
* **Legal Basis:**
* Issued in pursuance of notification No. 602015Customs N.T. and amended by Notification No. 1332015Customs N.T.
* Based on clause a of section 152 of the Customs Act, 1962.
* **Appointment of Adjudicating Authorities:**
* The Principal Director General, Revenue Intelligence, appoints officers in column 5 of the Table as common adjudicating authorities.
* These authorities exercise powers and discharge duties of officers mentioned in column 4 of the Table.
* **Scope of Authority:**
* Applies to noticees mentioned in column 2 of the Table.
* For the purpose of adjudicating show cause notices mentioned in column 3 of the Table.
* **Table Details:**
* S. No. 1: Ms.Microsoft Corporation India Pvt. Ltd.
* Notice Number: F. No. DRIHZU 26D Enq16 Import, Int132020 dated 23.09.2020.
* Adjudicating Authorities: Commissioner of Customs, ChennaiVII, Principal Commissioner of Customs ChennaiVII.
* Common Adjudicating Authority: Principal Commissioner of Customs Air Cargo Complex, New Delhi.
* S. No. 2: Shri Bhavik Mehta and 11 others.
* Notice Number: F.No. DRIMZU NSENQ145 2019 dated 22.09.2020.
* Adjudicating Authorities: Joint/Additional Commissioner of Customs, Incharge ICDPimpri, Joint/Additional Commissioner of Customs, ICDLudhiana, Joint/Additional Commissioner of Customs, Kolkata Port.
* Common Adjudicating Authority: Joint/Additional Commissioner of Customs, GST Bhawan, Pune.
Impact Analysis:
Noticees (Ms.Microsoft Corporation India Pvt. Ltd., Shri Bhavik Mehta, and others):
Impact: Subject to adjudication of show cause notices by the appointed common adjudicating authorities.
Action Required: Must comply with the directives and participate in the adjudication process conducted by the designated authority.
Customs Officers:
Impact: Certain officers are designated with powers and duties as adjudicating authorities.
Action Required: Exercise the powers and discharge the duties conferred or imposed by the notification.
Principal Director General, Revenue Intelligence:
Impact: Responsible for the initial appointment of adjudicating officers.
Action Required: Ensure the appointed officers are informed and capable of fulfilling their responsibilities.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: An Indian government agency responsible for the formulation of policy concerning indirect taxes, such as customs and GST.
Directorate of Revenue Intelligence: An Indian intelligence agency responsible for combating customs, excise and service tax evasion.
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
New Delhi: The capital of India and the location of the notification's issuance.
Mumbai, Maharashtra: A city in India where Microsoft Corporation India Pvt. Ltd. is located.
Chennai, Tamil Nadu: A city in India where Air Cargo Complex is located.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E2x3x1x 12020-223252
CG-DL-E-23112020-223252
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3675] नई ददल्ली, सोमिार, निम्ब र 23, 2020/अग्रहायण 2, 1942
No. 3675] NEW DELHI, MONDAY, NOVEMBER 23, 2020/AGRAHAYANA 2, 1942
जित्त मंत्रालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(राजस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 19 निम् बर, 2020
स.ं 60/2020-सीमा िल्ु क (ग.ैटै./सीएए/राआजन)
का.आ. 4177(अ).—भारत सरकार, जित्त मंत्रालय, राजस्ट्ि जिभाग द्वारा सीमा िल्ु क अजधजनयम 1962 (1962
का 52) की धारा 152 के अनुच्छेद (ए) के अंतगडत जारी अजधसूचना स.ं 60/2015-सीमा िुल्क (ग.ैटै.) संख्या
सा.का.जन. 453(अ), ददनांक 04 जून 2015 द्वारा भारत के राजपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) म ें प्रकाजित
एिं यथा अजधसूचना स.ं 133/2015-सीमा िुल्क (ग.ै ट.ै ), संख्या सा.का.जन. 916(अ), ददनांक 30 निम्बर 2015 द्वारा
भारत के राजपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) म ें प्रकाजित के द्वारा सिं ोजधत, के अनुसरण म ें प्रधान
महाजनदेिक, राजस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के
प्रयोजनाथड उपयुडक्त 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 उपयुडक्त ताजलका के स्ट्तंभ (5) म ें उल्लेजखत
अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप म ेंकाय ड करन े के जलए जनयक्तु करते ह:ैं—
5674 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटसी का नाम एि ंपता कारण बताओ नोटटस न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु
सख्ं या एि ंददनाकं नाम न्द्यायजनणयड न
प्राजधकारी
(1) (2) (3) (4) (5)
1. म.ै माइक्रोसॉफ्ट कापोरेिन फ़ा सं. DRI/HZU/ आयुक्त सीमा िल्ु क (III) प्रधान आयक्तु /
इंजडया प्रा. जल., आयुक्त सीमा
26D/Enq-16 (Int- (आयात),
िुल्क (चेन्नई-
लैिल 10, टािर C,
13)/2020 ददनांक एयर कागो कॉम््लेक्स,
VII),
डीएलएफ़ एजपटोम,
23.09.2020. सहर, अंधेरी (पूि)ड ,
एयर कागो
जबल्ल्डग स.ं 5,
मुंबई.
कॉम््लेक्स,
डीएलएफ़ साइबर जसटट, प्रधान आयुक्त सीमा िुल्क
मीनाम्बक्कम,
फ़ेस-III, (आयात), न्द्यू कस्ट्टम हाउस,
चेन्नई.
गुरुग्राम-122002. नई ददल्ली
प्रधान आयुक्त सीमा िुल्क
(चेन्नई-VII),
एयर कागो कॉम््लेक्स,
मीनाम्बक्कम,
चेन्नई.
2. श्री भाजिक मेहता, फ़ा सं. DRI/MZU / संयुक्त/अपर आयक्तु सीमा िल्ु क, संयुक्त/ अपर
आयुक्त सीमा
फ्लैट स.ं 1802, NS/ENQ-145/ प्रभारी आईसीडी-ल्पपरी,
िुल्क,
आईबीआईएस जबल्ल्डग, 2019 जीएसटी भिन,
प्रभारी
महािीर नगर पेरोल पम्प के ददनांक 22.09.2020. सासून रोड,
आईसीडी-
जनकट, ल्लक रोड,
पुणे.
ल्पपरी,
कांददिली (िेस्ट्ट), संयुक्त/अपर आयक्तु सीमा िल्ु क,
जीएसटी भिन,
मुंबई-400067 आईसीडी-लुजधयाना,
सासून रोड,
और 11 अन्द्य. जीआरएफ़एल कॉम््लेक्स,
पुण.े
सहनेिाल,
लुजधयाना.
संयुक्त/अपर आयक्तु सीमा िल्ु क,
कोलकाता पोटड,
कस्ट्टम हाउस,
कोलकाता.
[फा. सं. DRI/HQ-CI/50D/CAA-41/2020]
जसप्रीत ल्सह सुखीजा, संयुक्त जनदेिक[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 19th November, 2020
No. 60/2020-Customs (N.T./CAA/DRI)
S.O. 4177(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, 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.Microsoft F. No. DRI/HZU/ Commissioner of Customs (III) Principal
Corporation India Pvt. 26D/ Enq-16 (Import), Commissioner/
Ltd., (Int-13)/2020 Air Cargo Complex,
Commissioner of
Level 10, Tower C, dated 23.09.2020. Sahar, Andheri (East),
Customs
DLF Epitome, Mumbai.
(Chennai-VII),
Building No. 5, Principal Commissioner of
Air Cargo
DLF Cyber City, Customs (Import),
Complex,
Phase-III, New Custom House,
Meenambakkam,
Gurugram-122002. New Delhi
Chennai.
Principal Commissioner of
Customs (Chennai-VII),
Air Cargo Complex,
Meenambakkam,
Chennai.
2. Shri Bhavik Mehta, F.No. DRI/MZU / Joint/Additional Commissioner of Joint/Additional
Flat No. 1802, NS/ENQ-145/ Customs, Commissioner of
IBIS Building, 2019 Incharge ICD-Pimpri, Customs,
Near Mahavir Nagar dated 22.09.2020. GST Bhawan, ICD-Pimpri,
Petrol Pump, Sasoon Road, GST Bhawan,
Link Road, Pune. Sasoon Road,
Kandivali (West), Pune.
Mumbai-400067 Joint/Additional Commissioner of
and 11 others. Customs,
ICD-Ludhiana,
GRFL Complex,
Sahnewal,
Ludhiana.
Joint/Additional Commissioner of
Customs, Kolkata Port,
Custom House,
Kolkata.
[F. No. DRI/HQ-CI/50D/CAA-41/2020]
JASPREET SINGH SUKHIJA, 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.