Executive Summary:
This notification appoints common adjudicating authorities under Section 152 of the Customs Act, 1962, to exercise powers and discharge duties related to show cause notices issued to Ms. Hindustan Aeronautics Ltd. and Ms. Sri Krishna Enterprises. The notification is issued by the Ministry of Finance, Department of Revenue, and is effective as of August 7, 2020. It references previous notifications G.S.R. 453E and G.S.R. 916E related to customs.
Key Points / Main Content:
* **Appointment of Adjudicating Authorities:**
* The Director General of Revenue Intelligence appoints officers to act as common adjudicating authorities.
* These authorities will exercise powers and duties related to specific show cause notices.
* **Table of Appointments:**
* **S. No. 1:**
* **Noticee:** Ms. Hindustan Aeronautics Ltd.
* **Show Cause Notice Number and Date:** F. No. DRIMZU CIInt772018 dated 09.06.2020.
* **Adjudicating Authority:** Principal Commissioner of Customs III Import, General Adjudication, Nasik.
* **Common Adjudicating Authority:** Additional Director, Directorate of Revenue Intelligence, Mumbai.
* **S. No. 2:**
* **Noticee:** Ms. Sri Krishna Enterprises.
* **Show Cause Notice Number and Date:** F. No. DRIBZU SIVInt162016 dated 05.11.2019, and SCN No. DRIBZU52 2019.
* **Adjudicating Authority:** Principal Commissioner of Customs Chennai IV, Commissioner of Customs Chennai IV, Principal Commissioner of Customs, Bangalore City Customs.
* **Common Adjudicating Authority:** Principal Commissioner of Customs Chennai IV, Principal Commissioner of Customs, Bangalore.
Impact Analysis:
Ms. Hindustan Aeronautics Ltd.:
* Impact: Subject to adjudication of show cause notice F. No. DRIMZU CIInt772018.
* Action Required: Prepare to engage with the adjudicating process under the Additional Director, Directorate of Revenue Intelligence, Mumbai.
Ms. Sri Krishna Enterprises:
* Impact: Subject to adjudication of show cause notices F. No. DRIBZU SIVInt162016 and SCN No. DRIBZU52 2019.
* Action Required: Prepare to engage with the adjudicating process under the Principal Commissioner of Customs Chennai IV and Principal Commissioner of Customs, Bangalore.
Directorate of Revenue Intelligence (DRI) and Customs Officers:
* Impact: Certain officers are appointed as common adjudicating authorities.
* Action Required: The Additional Director (DRI Mumbai) and Principal Commissioners (Chennai IV & Bangalore) must prepare to perform their duties as adjudicating authorities for the specified cases.
Key Entities Referenced
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: A part of the Department of Revenue in the Ministry of Finance, responsible for the formulation of policy concerning indirect taxes.
Directorate of Revenue Intelligence: The intelligence agency of the Central Board of Indirect Taxes and Customs, tasked with combating smuggling and tax evasion.
Customs Act, 1962: An act of the Parliament of India that regulates the import and export of goods, and levies customs duties.
Hindustan Aeronautics Ltd.: An Indian state-owned aerospace and defence company headquartered in Bangalore, Karnataka
Nasik, Maharashtra: A city in the state of Maharashtra, India. Mentioned as the location of the Principal Commissioner of Customs III Import, General Adjudication, Nasik Division.
Chennai, Tamil Nadu: A city in the state of Tamil Nadu, India. Mentioned as the location of the Principal Commissioner of Customs Chennai IV.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-xअxx.G-1ID1E0x8x2x 020-221070
CG-DL-E-11082020-221070
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2395] नई ददल्ली, मगं लिार, अगस्ट्त 11, 2020/श्रािण 20, 1942
No. 2395] NEW DELHI, TUESDAY, AUGUST 11, 2020/SHRAVANA 20, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
(राजस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल्ली, 7 अगस्ट् त, 2020
स.ं—32/2020-सीमा िल्ु क (ग.ैट.ै/सीएए/राआजन)
का.आ. 2701(अ).—भारत सरकार, जित्त मंत्रालय, राजस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962
का 52) की धारा 152के अनच्ु छेद (ए) के अतं गतड 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) में प्रकाजित एि ं यथा
अजधसूचना स.ं 133/2015- सीमा िुल्क (ग.ै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 म ें 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 उपयक्तुड ताजलका के स्ट्तंभ (5) म ें उल्लेजखत अजधकाटरयों को समान
न्द्यायजनणडयन प्राजधकारी के रूप में काय ड करने के जलए जनयुक्त करते ह:ैं-
3654 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटजसयों 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.ै हहदस्ट्ु तान ऐरोनौटटक्स फ़ा सं. DRI/MZU/ प्रधान आयुक्त सीमािुल्क (III) अपर महाजनदेिक
(न्द्याय जनणडयनन),
हल., CI/Int-77/2018/ (आयात),
राजस्ट्ि आसूचना
नाजसक जडजिजन Nasik एयर कागो कॉम््लेक्स,
जनदेिालय,
(जीएसटीएन
ददनांक 09.06.2020. सहर, अंधेरी (पूिड),
मुंबई
27AAACH3641R1Z7),
मुंबई.
ओझर टाउनजिप (PO),
नाजिक-422207.
2. मै श्री कृष्णा एंटरप्राइसेस, फ़ा सं. DRI/BZU/ S- प्रधान आयुक्त सीमािुल्क प्रधान आयुक्त/
(चेन्नई-IV), कस्ट्टम हाउस, आयुक्त सीमािुल्क
सं. 23, कांजबपुरा, IV/Int-16/2016
(चेन्नई-IV), कस्ट्टम
चेन्नई.
केंगेरी, ददनांक 05.11.2019.
हाउस,
प्रधान आयुक्त सीमािुल्क,
बैंग्लोर-560074,
चेन्नई.
बैंग्लोर जसटट कस्ट्टम,
(SCN No.
सीआर जबहल्डग,
म.ै श्री कृष्णा एंटरप्राइसेस, DRI/BZU/52/ 2019)
क्वीनस रोड,
ब्ांच: फ्लैट स.ं 404,
बैंगलोर.
E-हिग, संतोष कॉम््लेक्स,
4था तल, अगसेन रोड,
दीिा (पूिड), ठाणे,
महाराष्ट्र-400612
और
श्री देिानन्द्द सुरेखा,
प्रोपराइटर,
मै श्री कृष्णा एंटरप्राइसेस,
A-303, टैम्पल रीस
अपाटडमेंटस, कनपुरा मने रोड,
जरगनाहल्ली,
बैंग्लोर-560078.
[Qk- la- DRI/HQ-CI/50D/CAA-18/2020]
जसप्रीत हसह 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 7th August, 2020
No. 32/2020-Customs (N.T./CAA/DRI)
S.O. 2701(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 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 Adjudicating
Address (M/s) Notice Number Authorities Authority
and Date
(1) (2) (3) (4) (5)
1. M/s. Hindustan F. No. Principal Commissioner of Additional Director
Aeronautics Ltd., DRI/MZU/ Customs (III) (Import), General (Adjudication),
Nasik Division CI/Int-77/2018/ Air Cargo Complex, Directorate of Revenue
(GSTN Nasik Sahar, Andheri (East), Intelligence, Mumbai.
27AAACH3641R1Z7), dated Mumbai.
Ojhar Township (PO), 09.06.2020.
Nashik-422207.
2. M/s Sri Krishna F. No. DRI/BZU/ Principal Commissioner of Principal Commissioner/
Enterprises, S-IV/Int-16/2016 Customs (Chennai-IV), Commissioner of
No. 23, Kambipura, dated Custom House, Customs (Chennai-IV),
Kengeri, 05.11.2019. Chennai. Custom House,
Bangalore-560074, Chennai.
Principal Commissioner of
(SCN No.
Customs,
M/s. Sri Krishna DRI/BZU/52/
Bangalore City Customs,
Enterprises, 2019)
CR Building,
Branch: Flat No. 404,
Queens’ Road,
E-Wing, Santosh
Bangalore.
Complex,
4th Floor, Agasen Road,
Diva (East), Thane,
Maharashtra-400612
and
Sh. DevanandSurekha,
Proprietor,
M/s Sri Krishna
Enterprises,
A-303, Temple Trees
Apartments, Kanapura
Main Road, Jarganahalli,
Bangalore-560078.
[F. No. DRI/HQ-CI/50D/CAA-18/2020]
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.