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Date: 2021-04-07 Category: Extra Ordinary State: Union Government Country: India

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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Policy Analysis Report: Notification No. 24/2021-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 24/2021-Customs (N.T.), published on April 7, 2021. The notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), appoints common adjudicating authorities for show cause notices related to customs violations. The notification aims to streamline the adjudication process by designating specific officers to handle cases involving multiple noticees, thereby potentially improving efficiency and consistency in customs enforcement. The key finding is the detailed assignment of authority based on specific show cause notice numbers and the identification of affected parties. **2. Introduction:** This report provides a detailed analysis of Notification No. 24/2021-Customs (N.T.), based solely on the content of the provided policy text. The purpose is to inform affected industry stakeholders about the notification's content, focusing on its objectives, key provisions, and potential impacts. **3. Policy Overview:** This notification is *not* an amendment. It establishes a new policy of appointing common adjudicating authorities. * **Core Objective(s):** The primary objective, inferred from the text, is to streamline the adjudication process for show cause notices issued under the Customs Act, 1962. This is achieved by appointing specific officers as common adjudicating authorities to handle cases involving multiple noticees, likely to promote consistency and efficiency in adjudication. **4. Background and Rationale:** * **Likely Problem/Issue Addressed:** The notification likely addresses the issue of overlapping jurisdictions or inconsistencies in the adjudication of similar cases by different customs officers. By assigning a "common adjudicating authority," the policy potentially aims to ensure a more coordinated and consistent approach to resolving disputes arising from show cause notices, especially in cases involving multiple parties and related issues. It also likely aims to reduce the burden on individual adjudicating officers by consolidating similar cases under a single authority. **5. Key Provisions / Changes:** * This is a *New Policy*, so the key provisions outline the policy itself. * The notification designates specific officers, identified by name and title, to act as common adjudicating authorities. These officers are listed in column 5 of the "Table" included in the notification. * The authority granted to these officers extends to exercising the powers and discharging the duties conferred or imposed on officers mentioned in column 4 of the table. These officers would have initially had jurisdiction over the cases. * The scope of this authority is limited to the specific show cause notices listed in column 3 of the table, pertaining to the noticees named in column 2. Each row of the table represents a distinct assignment of authority. * The legal basis for this policy is provided by Section 152(a) of the Customs Act, 1962, and earlier notifications (No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.)). **6. Target Audience and Stakeholders:** Based on the text, the directly affected parties include: * **Noticees:** The individuals and entities named in column 2 of the table, who are recipients of the show cause notices. These include companies like Ms. Gala Brush Ltd., Ms. Fine Organic Industries Ltd., Ms. BlueFin Frozen Foods Pvt. Ltd., Ms. Hemani Industries Limited, Ms. P.S. Bedi Co. Private Limited, Ms. NKA Fruits, Ms. Renault Nissan Automotive India Pvt. Ltd, Ms. Metals and Mineral Trading Corporation Limited, Ms. Rising Welworth Enterprises LLP, Ms. Siemens Limited, Ms. GP Petroleums Limited, Ms. Optilink Network Pvt. Ltd., and Ms. Piramal Enterprises. * **Customs Officers:** Specifically, the officers who would have originally adjudicated the show cause notices (column 4) and the newly appointed common adjudicating authorities (column 5). **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Directorate of Revenue Intelligence (DRI), Central Board of Indirect Taxes and Customs (CBIC), and the Department of Revenue under the Ministry of Finance are the responsible bodies. The Principal Director General, Revenue Intelligence, is the appointing authority. * **Timelines/Procedures:** The notification does not specify a particular timeline. However, the implication is that the appointed officers will immediately assume responsibility for adjudicating the listed show cause notices. The procedure for adjudication would likely follow established customs regulations and legal procedures. The implementation is also retroactive, as the notification addresses show cause notices already issued. * The implementation of these changes is to transfer adjudication authority to the new designated officers, requiring them to familiarise themselves with the existing cases and follow through with the adjudication process. **8. Expected Outcomes / Impact of Changes:** * The intended outcome of this notification is to enhance the efficiency and consistency of the customs adjudication process. By consolidating cases under common adjudicating authorities, the policy aims to: * Reduce potential inconsistencies in rulings across different jurisdictions. * Streamline the process for resolving disputes, potentially leading to faster resolution times. * Ensure a more uniform application of customs laws and regulations. * Improve the utilisation of resources by concentrating expertise in specific officers. **9. Conclusion:** Notification No. 24/2021-Customs (N.T.) is a significant instrument for customs administration. It aims to enhance the efficiency and consistency of customs adjudication by designating common adjudicating authorities for specific show cause notices. This policy directly impacts the listed noticees and customs officers, and its successful implementation is expected to streamline the dispute resolution process, ultimately contributing to a more effective and transparent customs enforcement environment.

Key Entities Referenced

NEW DELHI: Place of publication of the gazette. Customs Act, 1962: A law related to customs duties and regulations. Principal Director General, Revenue Intelligence: Designation of an authority within the Revenue Intelligence department. Ms. Gala Brush Ltd.: Name of a noticee involved in the show cause notice. Nhava Sheva: Location of Custom House in Maharashtra. Mumbai: City in Maharashtra, location of various Custom Houses. Raigad: District in Maharashtra, location of Jawaharlal Nehru Custom House. Ms. Amit Filaments: Name of a noticee involved in the show cause notice. Nasik: City in Maharashtra. Location of Soygaon, Malegaon. Ms. Fine Organic Industries Ltd.: Name of a noticee involved in the show cause notice. Directorate of Revenue Intelligence: An organization involved in revenue intelligence. Sh. Mahesh Parwal: Name of a noticee involved in the show cause notice. Ms. Golden Granites: Name of a noticee involved in the show cause notice. Mundra: Location of a port in Kutch, Gujarat. Kutch: District in Gujarat. Location of Mundra Port. Chennai: City in Tamil Nadu. Location of Custom House. Inland Container Depot Delhi: Location related to customs and logistics. New Delhi: City and union territory in India. Location of Inland Container Depot Delhi. Jaipur: City in Rajasthan. Location of NCR Building. Ms. BlueFin Frozen Foods Pvt. Ltd.: Name of a noticee involved in the show cause notice. Taloja MIDC: Industrial area in Raigad, Maharashtra. Kolkata: City in West Bengal. Location of Custom House. Kandla: Location with a Custom House, near Balaji Temple. Ms. Hemani Industries Limited: Name of a noticee involved in the show cause notice. Ahmedabad: City in Gujarat. Location of Custom House, Navrangpura. Ms. Sourabh Banka: Name of a noticee involved in the show cause notice. Ms. Rosemarry International: Name of a noticee involved in the show cause notice. Tuticorin: City in Tamil Nadu, location of Custom House. Bengaluru: City in Karnataka. Location of C. R. Building, Queens Road. Mysuru: City in Karnataka. Vijayawada: City in Andhra Pradesh, location of Customs Preventive Commissionerate, Autonagar. Ms. P.S. Bedi Co. Private Limited: Name of a noticee involved in the show cause notice. Okhla Industrial Area: Industrial area in New Delhi. Ms. NKA Fruits: Name of a noticee involved in the show cause notice. Cochin: City in Kerala. Location of Custom House, Willingdon Island. Ernakulam: District in Kerala. Location of Thammanam PO. Kerala: State in India. Location of Ernakulam. Ms. Renault Nissan Automotive India Pvt. Ltd.: Name of a noticee involved in the show cause notice. Kanchipuram: District in Tamil Nadu. Location of SIPCOT Indl. Park, Mathur Post, Oragadam. Tamilnadu: State in India. Location of Kanchipuram. Ms. Metals and Mineral Trading Corporation Limited: Name of a noticee involved in the show cause notice. Hyderabad: City in Telangana. Location of Custom House, Basheerbagh. Secunderabad: City in Telangana. Ms. Rising Welworth Enterprises LLP: Name of a noticee involved in the show cause notice. Pune: City in Maharashtra. Location of VTP House, Wadgaon Sheri. Ms. Siemens Limited: Name of a noticee involved in the show cause notice. Ms. GP Petroleums Limited: Name of a noticee involved in the show cause notice. Pipavav Port: Location of custom office in Jamnagar, Gujarat. Jamnagar: City in Gujarat, location of Pipavav Port. Gujarat: State in India, location of Mundra port and Jamnagar. Ms. Optilink Network Pvt. Ltd.: Name of a noticee involved in the show cause notice. Ms. Piramal Enterprises: Name of a noticee involved in the show cause notice. West Bengal: State in India, location of CCP.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एल.-अ.-07042021-226397 xxxGIDExxx CG-DL-E-07042021-226397 असाधारण EXTRAORDINARY भाग II—खण्ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1347] नई ददल्ली, बधु िार, अप्रलै 7, 2021/चत्रै 17, 1943 No. 1347] NEW DELHI, WEDNESDAY, APRIL 7, 2021/CHAITRA 17, 1943 जित्त मत्रं ालय (राजस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड (राजस्ट्ि आसचू ना जनदिे ालय) अजधसचू ना नई ददल्ली, 17 माच,ड 2021 स.ं 24/2021-सीमा िल्ु क (ग.ैटै./सीएए/राआजन) का.आ. 1458(अ).— भारत सरकार, जित्त मंत्रालय, राजस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962 का 52) की धारा 152के अनच्ु छेद (ए) के अतं गडत जारी अजधसचू ना सं.60/2015-सीमा िुल्क (गै.टै.) संख्या सा.का.जन. 453(अ), ददनांक 04 जून 2015 द्वारा भारत के राजपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) में प्रकाजित एिं यथा अजधसचू ना सं. 133/2015- सीमा िुल्क (गै.टै.), 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 संिोजधत, के अनुसरण में प्रधान महाजनदिे क, राजस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) में उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के प्रयोजनाथड उपयुडक्त ताजलका के स्ट्तंभ (2) में उल्लेजखत नोटटजसयों के संबंध में उपयुडक्त ताजलका के स्ट्तंभ (4) में उल्लेजखत अजधकाटरयों को प्रदत्त िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतद द्वारा उपयुडक्त ताजलका के स्ट्तंभ (5) में उल्लेजखत अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप में काय डकरने के जलए जनयुक्त करते ह:ैं- 2053 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] ताजलका क्र. नोटटसी(जसयों) के नाम कारण बताओ नोटटस सख्ं या एि ं न्द्यायजनणयड न प्राजधकाटरयों के नाम समान न्द्यायजनणयड न स.ं ददनाकं प्राजधकारी (1) (2) (3) (4) (5) 1 मै. गैला ब्रि जल., फ़ा. सं. 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DRI/ AZU/GRU- प्रधान आयुक्त/आयुक्त सीमािुल्क अपर महाजनदिे क इंडस्ट्रीज़ जल., 14(INT-17/2016)/2019 (न्द्हािा िेिा-II), (न्द्यायजनणडयन), िाइन हाउस, ददनांक 11.02.2021 जिाहरलाल नेहरू कस्ट्टम हाउस, राजस्ट्ि आसूचना आनंदजी स्ट्रीट, रायगढ़। जनदिे ालय, कायाडलय- एम. जी. मुंबई रोड, घाटकोपर ईस्ट्ट, संयुक्त/अपर आयुक्त सीमािुल्क मुंबई-400077 (IV), एयर कागो कॉम््लेक्स- एिं 14 अन्द्य। (एक्सपोटड), सहार, अंधेरी (पजिम), मुंबई[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3 4 श्री महिे परिाल, फ़ा. सं. DRI/ AZU/GI-02/Enq- प्रधान आयुक्त सीमािुल्क, प्रधान आयुक्त/आयुक्त माजलक, 26(INT-12)/2018 पोटड यूजर जबल्ल्डग, मुाँदरा, सीमा िुल्क, मै. गोल्डन ग्रने ाइट्स, ददनांक 03.02.2021 कच्छ। पोटड यूजर जबल्ल्डग, गोडाउन-कम-ऑदिस मुाँदरा, संयुक्त/अपर आयुक्त सीमािुल्क पटरसर, (चेन्नई-II), कस्ट्टम हाउस, कच्छ। ्लॉट नं. 282, चेन्नई खसरा नं. 70/1/1, संयुक्त/अपर आयुक्त सीमािुल्क मंगोलपुरी माकेट, (आयात), इनलडैं कंटेनर जडपो, ददल्ली-110085 तुगलकाबाद, एि ं नई ददल्ली श्री सुनील जोिी, संयुक्त/अपर आयुक्त सीमािुल्क अकाउंटेंट, (न्द्हािा िेिा-III), मै. गोल्डन ग्रेनाइट्स, जिाहरलाल नेहरू कस्ट्टम हाउस, हाउस नं. 305/A, रायगढ़ प्रताप नगर, पाटड-I, संयुक्त/अपर आयुक्त सीमािुल्क, जनठारी, नॉथड िेस्ट्ट एनसीआर जबल्ल्डग, स्ट्टेच्यु सकडल, ददल्ली, जयपुर ददल्ली -110086 संयुक्त/अपर आयुक्त सीमािुल्क, पोटड यूजर जबल्ल्डग, मुाँदरा, कच्छ। 5 मै. ब्लू-दिन फ्रोज़न फ़ा. सं. DRI/ AZU/JRU - प्रधान आयुक्त/आयुक्त सीमा िुल्क- अपर महाजनदिे क िूड्स प्रा. जल., 37/Enq-09(INT-04/19)/2019- IV, एयर कागो कॉम््लेक्स (न्द्यायजनणडयन), ्लॉट नं. L-72, 20 (जनयाडत), एयर कागो कॉम््लेक्स, राजस्ट्ि आसूचना तलोजा एमआईडीसी, ददनांक 27.01.2021 सहार, अंधेरी (ई), जनदिे ालय, रायगढ़, मुंबई मुंबई महाराष्ट्र – 410208 संयुक्त/अपर आयुक्त सीमािुल्क एिं 7 अन्द्य। (पोटड), कस्ट्टम्स हाउस, कोलकाता संयुक्त/अपर आयुक्त सीमािुल्क (चेन्नई -II) (आयात), कस्ट्टम हाउस, चेन्नई संयुक्त/अपर आयुक्त सीमािुल्क, कस्ट्टम हाउस, बालाजी मंददर के जनकट, कांडला संयुक्त/अपर आयुक्त सीमािुल्क (न्द्हािा िेिा-II), जिाहर लाल नेहरू कस्ट्टम हाउस, रायगढ़ सहायक/उपायुक्त सीमा िुल्क–IV, एयर कागो कॉम््लेक्स (जनयाडत), मुंबई ज़ोन-III4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 6 मै. हमे ानी इंडस्ट्रीज़ एससीएन फ़ा. सं. DRI/ AZU/GI- प्रधान आयुक्त/आयुक्त सीमा िुल्क- अपर महाजनदिे क जलजमटेड, 02/Enq-09(INT-21/18)/2019 IV, एयर कागो कॉम््लेक्स-जनयाडत, (न्द्यायजनणडयन), C-301, नीलकंठ ददनांक 09.02.2021, एयर कागो कॉम््लेक्स, राजस्ट्ि आसूचना जबज़नस पाकड, ददनांक 01.03.2021 के िुजि पत्र सहार, अंधेरी (ई), जनदिे ालय, जिध्याजिहार (िेस्ट्ट), के साथ पठनीय मुंबई ददल्ली मुंबई-400086 प्रधान आयुक्त/आयुक्त सीमा िुल्क, और 35 अन्द्य। कस्ट्टम्स हाउस, निरंगपुरा, अहमदाबाद प्रधान आयुक्त/आयुक्त सीमा िुल्क, (न्द्हािा िेिा-II), जिाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़ प्रधान आयुक्त/आयुक्त सीमा िुल्क, (न्द्हािा िेिा-I), जिाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़ प्रधान आयुक्त/आयुक्त सीमा िुल्क, कस्ट्टम हाउस, बालाजी मंददर के जनकट, कांडला संयुक्त/अपर आयुक्त सीमािुल्क िुल्क, कस्ट्टम्स हाउस, निरंगपुरा, अहमदाबाद संयुक्त/अपर आयुक्त सीमािुल्क िुल्क(आयात), एयर कागो कॉम््लेक्स, न्द्यू कस्ट्टम हाउस, नई ददल्ली संयुक्त/अपर आयुक्त सीमािुल्क िुल्क, (न्द्हािा िेिा-I), जिाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़ संयुक्त/अपर आयुक्त सीमािुल्क (पोटड), कस्ट्टम्स हाउस, कोलकाता संयुक्त/अपर आयुक्त सीमािुल्क, मुाँदरा पोटड, पोटड यूजर जबल्ल्डग, कच्छ। संयुक्त/अपर आयुक्त सीमािुल्क (आयात-II), न्द्यू कस्ट्टम हाउस, बलाड डएस्ट्टेट, मुंबई[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 5 संयुक्त/अपर आयुक्त सीमािुल्क (चेन्नई-II) (आयात), न्द्यू कस्ट्टम हाउस, चेन्नई संयुक्त/अपर आयुक्त सीमािुल्क िुल्क, कस्ट्टम्स हाउस, मरमागोिा, गोिा संयुक्त/अपर आयुक्त सीमािुल्क, सीमािुल्क जनिारक आयुक्तालय, ऑटोनगर, जिजयिाड़ा 7 श्री सौरभ बांका, फ़ा. सं. DRI/BZU/S-IV/Enq- आयुक्त सीमा िुल्क, प्रधान आयुक्त/आयुक्त माजलक, 29(INT- NIL)/2020 कस्ट्टम हाउस, न्द्यू हाबडर एस्ट्टेट, सीमा िुल्क, मै. रोज़मैरी ददनांक 01.03.2021, तुतीकोटरन कस्ट्टम हाउस, इंटरनेिनल, ्लॉट नं. आयुक्त सीमा िुल्क, न्द्यू हाबडर एस्ट्टेट, 3A,, (एससीएन नं. DRI/BZU/SCN/ जसटी आयुक्तालय, तुतीकोटरन जेसीके इंडजस्ट्रयल पाकड, 07/2021) सी.आर. जबल्ल्डग, क्वीन्द्स रोड, मेटागल्ली, मैसुरू बेंगलुरु एिं 2 अन्द्य प्रधान आयुक्त/आयुक्त सीमािुल्क (जनिारक), ऑटोनगर, जिजयिाड़ा 8 मै. पी.एस. बेदी & कॉ. फ़ा. सं. DRI/CZU/VIII/26/ प्रधान आयुक्त सीमािुल्क (आयात), अपर महाजनदिे क प्राइिेट जलजमटेड, 33N/2018 एयर कागो कॉम््लेक्स, (न्द्यायजनणडयन), D-14/1 &14/2, ददनांक 30.01.2021, न्द्यू कस्ट्टम हाउस, राजस्ट्ि आसूचना ओखला इंडजस्ट्रयल नई ददल्ली जनदिे ालय, एटरया, िेस-I, ददल्ली न्द्यू ददल्ली-110020 एिं 3 अन्द्य 9 मै. एनकेए फ्रूट्स, फ़ा. सं. DRI/CoZU/CHN/02/ आयुक्त सीमा िुल्क, प्रधान आयुक्त/आयुक्त पल्लाथ रोड, Enq-02/2020 कस्ट्टम हाउस, जिल्ल्लगडन आइलैंड, सीमा िुल्क, कस्ट्टम थममानम पीओ, ददनांक 25.02.2021. कोचीन हाउस, जिल्ल्लगडन एणाडकुलाम, संयुक्त/अपर आयुक्त सीमािुल्क आइलैंड, केरल -682032 (एससीएन नं. 03/2021) (चेन्नई-II) (आयात), कोचीन एिं 6 अन्द्य कस्ट्टम हाउस, चेन्नई सहायक/उपायुक्त सीमािुल्क (चेन्नई-III) (जनिारक), कस्ट्टम हाउस, चेन्नई 10 मै. रेनौल्ट नीसान फ़ा. सं. DRI/DZU/JRU/19/Int- प्रधान आयुक्त सीमािुल्क (चेन्नई- प्रधान आयुक्त/आयुक्त ऑटोमोटटि इंजडया 19/2019 II), सीपोटड, कस्ट्टम हाउस, सीमा िुल्क, प्राइिेट जलजमटेड, ददनांक 02.02.2021. चेन्नई कोंकोर कॉम््लेक्स, ्लॉट नं. 01, (एससीएन नं. 02/2021) पी.ओ. कंटेनर जडपो,6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] एसआईपीसीओटी संयुक्त/ अपर आयुक्त सीमािल्ु क ग्रेटर नोएडा, गौतम इंडजस्ट्रयल पाकड, (चेन्नई-VII), न्द्यू कस्ट्टम हाउस, बुि नगर माथुर पोस्ट्ट, औगाडदाम, मीनाम्बकम, कााँचीपुरम, चेन्नई तजमलनाडू-602105 और श्री िैलेि कुमार ल्सह, मैनेजर एसीटी, मै. रेनौल्ट नीसान ऑटोमोटटि इंजडया प्राइिेट जलजमटेड, ्लॉट नं. 01, एसआईपीसीओटी इंडजस्ट्रयल पाकड, माथुर पोस्ट्ट, औगाडदाम, कााँचीपुरम, तजमलनाडू-602105 11 मै. मैटल्स एंड जमनरल फ़ा. सं. DRI/HZU/26B/Enq-2A प्रधान आयुक्त सीमािुल्क, अपर महाजनदिे क रेल्डग कापोरेिन (Int-2A)/2017 बिीरबाग, हदै राबाद (न्द्यायजनणडयन), जलजमटेड, ददनांक 22.01.2021. आयुक्त सीमािुल्क (आयात), राजस्ट्ि आसूचना 9-1-76 से 77/1/B, जनदिे ालय, एयर कागो कॉम््लेक्स, तीसरा तल, एस. डी. ददल्ली सहार अंधेरी (पजिम), रोड, जसकंदराबाद- मुंबई 500003 प्रधान आयुक्त सीमािुल्क, एिं 8 अन्द्य कस्ट्टम हाउस, ऑल इंजडया रेजडयो के जनकट, निरंगपुरा, अहमदाबाद प्रधान आयुक्त सीमािुल्क, एयर कागो कॉम््लेक्स, कस्ट्टम हाउस, कोलकाता 12 मै. राइल्जग िेलिथ ड फ़ा. सं. DRI/HZU/26D/Enq- आयुक्त सीमािुल्क (आयात), आयुक्त सीमािुल्क एंटरप्राइजजस 110 (Int-68)/ 2020 नहािा िेिा-III, (आयात), एलएलपी, ददनांक 27.01.2021 जिाहरलाल नेहरू कस्ट्टम हाउस, नहािा िेिा-III, 3सरा तल, िीटीपी ददनांक 20.02.2021 के िुजि पत्र रायगढ़ के कायाडलय मे संयुक्त/अपर जिाहरलाल नेहरू हाउस, एसनं. 34, के साथ पठनीय आयुक्त सीमािुल्क (ग्रपु -4) कस्ट्टम हाउस, इनोरजबट मॉल िड़गााँि रायगढ़ के कायाडलय मे िेरी के जनकट, संयुक्त/अपर आयुक्त संयुक्त/अपर आयुक्त सीमािुल्क, पुणे -411014 सीमािुल्क कायाडलय आयुक्त सीमािुल्क-III (ग्रपु -4) (आयात), एयर कागो कॉम््लेक्स, सहार, अंधेरी (पजिम), मुंबई[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 7 13 मै. जसमेन्द्स जलजमटेड, राआजन िा. स.ं DRI/NRU/CI- प्रधान आयुक्त/ आयुक्त सीमािुल्क प्रधान आयुक्त/ आयुक्त जबरला अरोरा, 26/Int-0/28/2019 (आयात), एयर कागो कॉम््लेक्स, सीमािुल्क (आयात), लैिल-21, ्लॉट नं. ददनांक 08.02.2021 सहार अंधेरी (पजिम), एयर कागो कॉम््लेक्स, 1080, डॉ. ऐनी बेसेंट मुंबई सहार अंधेरी (पजिम), रोड, िली, संयुक्त/अपर आयुक्त सीमािुल्क मुंबई मुंबई-400030 (नहािा िेिा-V), जिाहरलाल नेहरू कस्ट्टम हाउस, रायगढ़ 14 मै. जीपी पेरोजलयम्स िा. सं. DRI/MZU/CI/Int-164/ प्रधान आयुक्त/आयुक्त सीमािुल्क प्रधान आयुक्त/आयुक्त जलजमटेड, 2019 (न्द्हािा िेिा-I), सीमािुल्क (न्द्हािा 804, आकृजत स्ट्टार, ददनांक 23.02.2021 जिाहरलाल नेहरू कस्ट्टम हाउस, िेिा-I), 8िां तल, एमआईडीसी रायगढ़ जिाहरलाल नेहरू सेंरल रोड, प्रधान आयुक्त/आयुक्त सीमािुल्क, कस्ट्टम हाउस, रायगढ़ एमआईडीसी, अंधेरी जपपािि पोटड, जामनगर, पूिड, गुजरात मुंबई सहायक/उपायुक्त सीमा िुल्क (ग्रुप-IA), मुाँदरा पोटड, मुाँदरा 15 मै. ओ्टील्लक नेटिकड िा. सं. DRI/MZU/B/Int/ 103/ आयुक्त सीमा िुल्क अपर महाजनदिे क प्राइिेट जलजमटेड 2018 ददनांक 31.12.2020 (आयात), एयर कागो कॉम््लेक्स, (न्द्यायजनणडयन), इंजडया, ददनांक 27.01.2021 के िुजि पत्र सहार, अंधेरी (पूिड), राजस्ट्ि आसूचना 501/502, 5 िां तल, के साथ पठनीय मुंबई जनदिे ालय, संजोना कॉम््लेक्स, मुंबई ्लॉट नं. 11A, आयुक्त सीमािुल्क (न्द्हािा िेिा – हमे ूकलानी रोड, चेंबूर V), (पूिड), जिाहरलाल नेहरू कस्ट्टम हाउस, मुंबई-400071 रायगढ़ 16 मै. पीरामल िा. सं. S/12-Gen-Misc- संयुक्त/अपर आयुक्त सीमािुल्क संयुक्त/अपर आयुक्त एंटरप्राइज़स, 654/18-19 DBK (ड्रॉबैक), न्द्हािा िेिा, सीमािुल्क (ड्रॉबकै ), पीरामल टािर, ददनांक 23.05.2018. जिाहरलाल नेहरू कस्ट्टम हाउस, न्द्हािा िेिा-II, पेनीनसुला कॉपोरेट रायगढ़ जिाहरलाल नेहरू पाकड, गणपत राि कदम SCN No. 260/2018-19/DBK कस्ट्टम हाउस, रायगढ़ 17 माग,ड लोअर परेल, सी. सं. VIII (10)15/ADC/ADJ/ अपर आयुक्त सीमािुल्क (जनिारक), (ताजलका के क्रम सं. मुंबई-400013 CUS/WB/18-19 सीसीपी, पजिम बंगाल, 16 से 18 के जलए) और ददनांक 19.06.2018. कोलकाता श्री सुभाष नाईक, 18 िा. सं. SIIB/Gen-44/2018-19 संयुक्त/अपर आयुक्त सीमािुल्क मुख्य प्रबन्द्धक, ACC(X) (ड्रॉबैक), मुंबई एयर कागो, लॉजजजस्ट्टक्स, ददनांक 11.07.2018. अंधेरी पूि,ड मै. पीरामल मुंबई एंटरप्राइज़स, पीरामल टािर, पेनीनसुला कॉपोरेट पाकड, गणपत राि कदम माग,ड लोअर परेल, मुंबई-400013 [िा. सं. DRI/HQ-CI/50D/CAA-10/2021] दीपक कुमार, अपर जनदिे क8 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 17th March, 2021 No. 24/2021-Customs (N.T./CAA/DRI) S.O. 1458(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. Name of Noticee Show Cause Notice Number Name of Adjudicating Common No. (s) and Address and Date Authorities Adjudicating Authority (1) (2) (3) (4) (5) 1 M/s. Gala Brush F. No. DRI/AZU/JRU-38/Int- Joint/Additional Commissioner of Principal Ltd., 02/2019-20 dated 08.12.2020. Customs (Import-II), Commissioner 1/8, Agarwal New Custom House, Ballard of Customs Nagar, Estate, (Nhava Sheva- Dr. B. A. Road, Mumbai. II), Nr. Kapol Niwas, Joint/Additional Commissioner of Jawaharlal Nehru Custom Matunga, Customs (Nhava Sheva-II), House, Mumbai-400019 Jawaharlal Nehru Custom House, Raigad. and 11 others. Raigad. 2 M/s. Amit F. No. DRI/AZU/JRU-43/Int- Principal Commissioner of (For Sl. No. 1 Filaments, 01/2019 Customs (Nhava Sheva-II), to 2 of the Off.: Vinod Mill dated 11.01.2021. Jawaharlal Nehru Custom House, Table) Compound, Raigad. Soygaon, Joint/Additional Commissioner of Malegaon, Customs (Nhava Sheva-II), Nasik-423203 Jawaharlal Nehru Custom House, and 33 others. Raigad. Joint/Additional Commissioner of Customs (IV), Air Cargo Complex-Export, Sahar, Andheri (East), Mumbai. Joint/Additional Commissioner of Customs (Import-II), New Custom House, Ballard Estate, Mumbai. Joint/Additional Commissioner of Customs (General), New Custom House, Ballard Estate, Mumbai.[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 9 3. M/s. Fine Organic F. No. DRI/AZU/GRU-14/(Int- Principal Commissioner/ Additional Industries Ltd., 17/2016)/2019 dated Commissioner of Customs (Nhava Director Fine House, 11.02.2021. Sheva-II), General Anandji Street, Jawaharlal Nehru Custom House, (Adjudication), Off. M. G. Road, Raigad. Directorate of Revenue Ghatkopar East, Joint/Additional Commissioner of Intelligence, Mumbai-400077 Customs (IV), Mumbai. and 14 others. Air Cargo Complex (Import), Sahar, Andheri, Mumbai. 4. Sh. Mahesh F. No. DRI/AZU/GI-02/Enq-26 Principal Commissioner of Principal Parwal, (Int-12)/2018 dated 03.02.2021. Customs, Commissioner/ Proprietor, Port User Building, Mundra, Commissioner of Customs, M/s. Golden Kutch. Granites, Port User Joint/Additional Commissioner of Building, Godown-cum- Customs (Chennai-II), office premises, Mundra, Custom House, Plot No. 282, Kutch. Chennai. Khasra No. 70/1/1, Joint/Additional Commissioner of Mongolpuri Customs (Import), Marble Market, Inland Container Depot- Delhi-110085 Tughlakabad, and New Delhi. Sh. Sunil Joshi, Joint/Additional Commissioner of Accountant, Customs (Nhava Sheva-III), M/s. Golden Jawaharlal Nehru Custom House, Granites, Raigad. House No. 305A, Pratap Vihar, Part- Joint/Additional Commissioner of I, Customs, Nithari, North NCR Building, Statue Circle, West Delhi, Jaipur. Delhi-110086. Joint/Additional Commissioner of Customs, Port User Building, Mundra, Kutch. 5 M/s. Blue-Fin F. No. DRI/AZU/JRU-37/Enq- Principal Commissioner/ Additional Frozen Foods Pvt. 09 (Int-04/19)/2019-20 Commissioner of Customs-IV, Director Ltd., dated 27.01.2021. Air Cargo Complex (Export), General Plot No. L-72, Air Cargo Complex, (Adjudication), Taloja MIDC, Sahar, Andheri (E), Directorate of Revenue Raigad, Mumbai. Intelligence, Maharashtra- Mumbai 410208 Joint/Additional Commissioner of and 7 others. Customs (Port), Custom House, Kolkata. Joint/Additional Commissioner of Customs (Chennai-II) (Import), Custom House, Chennai. Joint/Additional Commissioner of Customs, Custom House, Near Balaji Temple, Kandla.10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Joint/Additional Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom House, Raigad. Assistant/Deputy Commissioner of Customs-IV, Air Cargo Complex (Export), Mumbai Zone-III 6. M/s. Hemani SCN F. No. DRI/AZU/GI-02/ Principal Commissioner/ Additional Industries Limited, Enq-09 (Int-21/18)/2019 dated Commissioner of Customs-IV, Director C-301, Neelkanth 09.02.2021 read with Air Cargo Complex-Export, General Business Park, corrigendum dated 01.03.2021. Sahar, Andheri (East), (Adjudication), Vidhyavihar Mumbai. Directorate of (West), Revenue Principal Commissioner/ Intelligence, Mumbai-400086 Commissioner of Customs, Delhi and 35 others. Custom House, Navrangpura, Ahmedabad. Principal Commissioner/ Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom House, Raigad. Principal Commissioner/ Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad. Principal Commissioner/ Commissioner of Customs, Custom House, Near Balaji Temple, Kandla. Joint/Additional Commissioner of Customs, Custom House, Navrangpura, Ahmedabad. Joint/Additional Commissioner of Customs (Import), Air Cargo Complex, New Custom House, New Delhi. Joint/Additional Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad. Joint/Additional Commissioner of Customs (Port), Custom House, Kolkata. Joint/Additional Commissioner of Customs, Mundra Port, Port User Building, Kutch.[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 11 Joint/Additional Commissioner of Customs (Import-II), New Custom House, Ballard Estate, Mumbai. Joint/Additional Commissioner of Customs (Chennai-II), New Custom House, Chennai. Joint/Additional Commissioner of Customs, Custom House, Marmagoa, Goa. Joint/Additional Commissioner of Customs, Customs Preventive Commissionerate, Autonagar, Vijayawada 7. Sh. Sourabh F. No. DRI/BZU/S-IV/Enq-29 Commissioner of Customs, Principal Banka, (Int-Nil)/2020 dated 01.03.2021 Custom House, Commissioner/ Proprietor, New Harbour Estate, Commissioner M/s. Rosemarry (SCN No. Tuticorin. of Customs, International, Plot DRI/BZU/SCN/07/2021) Custom House, Commissioner of Customs, No. 3A, JCK New Harbour City Commissionerate, Industrial Park, Estate, C. R. Building, Queens Road, Metagalli, Tuticorin. Bengaluru. Mysuru and 2 others. Principal Commissioner/ Commissioner of Customs (Preventive), Auto Nagar, Vijayawada. 8 M/s. P.S. Bedi & F. No. Principal Commissioner of Additional Co. Private DRI/CZU/VIII/26/33N/2018 Customs (Import), Director Limited, dated 30.01.2021. Air Cargo Complex, General D-14/1 & 14/2, New Custom House, (Adjudication), Okhla Industrial New Delhi. Directorate of Area, Phase-I, Revenue New Delhi-110020 Intelligence, and 3 others. Delhi. 9. M/s. NKA Fruits, F. No. Commissioner of Customs, Principal Pallath Road, DRI/CoZU/CHN/02/Enq- Custom House, Willingdon Island, Commissioner/ Thammanam PO, 02/2020 dated 25.02.2021. Cochin. Commissioner Ernakulam, Joint/Additional Commissioner of of Customs, Kerala-682032 (SCN No. 03/2021) Customs (Chennai-II) (Import), Custom House, Willingdon and 6 others. Custom House, Island, Chennai. Cochin. Assistant/ Deputy Commissioner of Customs (Chennai-III) (Preventive), Custom House, Chennai. 10. M/s. Renault F. No. DRI/DZU/JRU/19/Int- Principal Commissioner of Principal Nissan Automotive 19/2019 dated 02.02.2021 Customs (Chennai-II), Sea Port, Commissioner/ India Pvt. Ltd., Custom House, Commissioner Plot No. 01, (SCN No. 02/2021) Chennai. of Customs,12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] SIPCOT Indl. Joint/Additional Commissioner of Concor Park, Mathur Post, Customs (Chennai-VII), Complex, P.O. Oragadam, New Custom House, Container Kanchipuram, Meenambakkam, Depot, Tamilnadu-602105 Chennai. Greater Noida, and Sh. Shailesh Gautam Budh Kumar Singh, Nagar Manager ACT, M/s. Renault Nissan Automotive India Pvt. Ltd., Plot No. 01, SIPCOT Indl. Park, Mathur Post, Oragadam, Kanchipuram, Tamilnadu-602105 11 M/s. Metals and F. No. DRI/HZU/26B/Enq-2A Principal Commissioner of Additional Mineral Trading (Int-2A)/2017 dated Customs, Basheerbagh, Director Corporation 22.01.2021. Hyderabad. General Limited, (Adjudication), Commissioner of Customs 9-1-76 to 77/1/B, Directorate of (Import), 3rd Floor, S. D. Revenue Air Cargo Complex, Road, Intelligence, Sahar, Andheri (E), Secunderabad- Delhi. Mumbai. 500003 Principal Commissioner of and 8 others. Customs, Custom House, Near All India Radio, Navrangpura, Ahmedabad. Principal Commissioner of Customs, Air Cargo Complex, Custom House, Kolkata. 12. M/s. Rising F. No. DRI/HZU/26D/Enq-110 Joint/Additional Commissioner of Joint/Additional Welworth (Int-68)/ 2020 dated 27.01.2021 Customs (Group-4), Commissioner Enterprises LLP, read with corrigendum dated O/o Commissioner of Customs of Customs 3rd Floor, VTP 20.02.2021. (Import), (Group-4), House, Nhava Sheva-III, O/o SNo. 34, Near Jawaharlal Nehru Custom House, Commissioner Inorbit Mall Raigad. of Customs Wadgaon Sheri, (Import), Joint/Additional Commissioner of Pune-411014. Nhava Sheva- Customs, III, O/o Commissioner of Customs-III Jawaharlal (Import), Air Cargo Complex, Nehru Custom Sahar, Anderi (E), House, Mumbai. Raigad. 13 M/s. Siemens DRI F. No. DRI/NRU/CI- Principal Commissioner/ Principal Limited, 26/Int-0/28/2019 dated Commissioner of Customs Commissioner/ Birla Aurora, 08.02.2021. (Import), Air Cargo Complex, Commissioner Level-21, Plot No. Sahar, Andheri (East), of Customs 1080, Dr. Annie Mumbai. (Import), Air[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 13 Besant Road, Joint/Additional Commissioner of Cargo Worli, Customs (Nhava Sheva-V), Complex, Mumbai-400030. Jawaharlal Nehru Custom House, Sahar, Andheri (East), Raigad. Mumbai. 14. M/s. GP F. No. DRI/MZU/CI/Int- Principal Commissioner/ Principal Petroleums 164/2019 dated 23.02.2021. Commissioner of Customs (Nhava Commissioner/ Limited, Sheva-I), Commissioner 804, Ackruti Star, Jawaharlal Nehru Custom House, of Customs 8th Floor, Raigad. (Nhava Sheva- MIDC Central Principal Commissioner/ I), Road, MIDC, Commissioner of Customs, Jawaharlal Andheri East, Nehru Custom Pipavav Port, Jamnagar, Mumbai-400093. House, Gujarat. Raigad. Assistant/Deputy Commissioner of Customs (Group 1A), Mundra Port, Mundra. 15. M/s. Optilink F. No. Commissioner of Customs Additional Network Pvt. Ltd. DRI/MZU/B/Int/103/2018 (Import), Director India, dated 31.12.2020 read with Air Cargo Complex, General 501/502, 5th Floor, corrigendum dated 27.01.2021. Sahar, Andheri (East), (Adjudication), Sanjona Complex Mumbai. Directorate of Plot No. 11A, Revenue Commissioner of Customs HemuKalani Road Intelligence, (Nhava Sheva-V), Chembur (E), Mumbai. Jawaharlal Nehru Custom House, Mumbai-400071. Raigad. 16 M/s. Piramal F. No. S/12-Gen-Misc-654/18- Joint/Additional Commissioner of Joint/Additional Enterprises, 19 DBK dated 23.05.2018. Customs (Drawback), Commissioner Piramal Tower, Nhava Sheva, of Customs Peninsula SCN No. 260/2018-19/DBK Jawaharlal Nehru Custom House, (Drawback), Corporate Park, Raigad. Nhava Sheva- Ganpatrao Kadam II, Marg, Jawaharlal Lower Parel, Nehru Custom 17 Mumbai-400013 C. No. VIII Additional Commissioner of House, and (10)15/ADC/ADJ/CUS/WB/18- Customs (Preventive), Raigad. Sh. Subhash Naik, 19 dated 19.06.2018. CCP, West Bengal, Chief Manager, Kolkata. (For Sl. No. 16 Logistics, to 18 of the 18 F. No. SIIB/Gen-44/2018-19 Joint/Additional Commissioner of Table) M/s. Piramal ACC(X) dated 11.07.2018. Customs (Drawback), Enterprises, Mumbai Air Cargo, Andheri East, Piramal Tower, Mumbai. Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400013 [F. No. DRI/HQ-CI/50D/CAA-10/2021] 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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