## Policy Analysis Report: Notification No. 29/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 29/2021-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, dated June 23, 2021. This notification, issued in pursuance of earlier notifications No. 60/2015-Customs (N.T.) and 133/2015-Customs (N.T.), appoints officers as common adjudicating authorities to exercise powers and discharge duties related to show cause notices issued to various entities for alleged violations under the Customs Act, 1962. The core purpose of this notification is to streamline the adjudication process by designating specific officers to handle cases involving multiple entities and jurisdictions. Key findings highlight the appointment of Joint/Additional Commissioners as Common Adjudicating Authority to specific cases.
**2. Introduction:**
This report provides an overview and analysis of Notification No. 29/2021-Customs (N.T.) based solely on the information provided in the text of the notification itself. The purpose is to inform affected industry stakeholders about the key provisions of this notification and its potential impact on customs-related adjudication processes.
**3. Policy Overview:**
* **Amendment:** This notification is an amendment or an extension of the authority granted under Notification No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.).
* **Core Objective(s):** The primary objective, as inferred from the text, is to facilitate the adjudication of show cause notices issued under the Customs Act, 1962, by appointing a *common* adjudicating authority for multiple notices and parties, to make the procedure more efficient.
**4. Background and Rationale:**
The notification suggests a need to consolidate the adjudication process when multiple show cause notices have been issued to different entities, possibly related to the same underlying case or investigation. The amendment addresses a need for efficiency and consistency in the adjudication process. It facilitates coordinated decision-making by assigning a single authority when multiple parties are involved.
**5. Key Provisions / Changes:**
This notification introduces the following key changes/provisions, which are to appoint common adjudicating authorities for specific cases. The specific elements of the original policies that are being changed are:
* **Appointment of Common Adjudicating Authorities:** The primary change is the appointment of specific officers, identified by name and title (typically Joint/Additional Commissioner of Customs), as the "Common Adjudicating Authority" for particular show cause notices and related noticees.
* **Specific Cases:** The notification lists specific show cause notices (identified by file number and date) and the corresponding entities (noticees) to which these appointments apply. For example, Sh. Sandeep Sodani is a noticee related to show cause notice F. No. DRIMZUNSEnq 59/2020 dated 12.03.2021, and the Joint/Additional Commissioner of Customs, Nhava Sheva-II is appointed as the Common Adjudicating Authority.
* **Jurisdiction:** The notification also specifies the jurisdiction of the appointed authorities. For example, the Joint/Additional Commissioner of Customs, Inland Container Depot Sabarmati, is appointed as the Common Adjudicating Authority for Sl. No. 1 to 4 of the Table.
* **Delegation of Authority:** It delegates the power 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.
**6. Target Audience and Stakeholders:**
The direct target audience and stakeholders include:
* **Entities Named as Noticees:** The individuals and companies listed in column 2 of the table are directly affected, as their cases will now be adjudicated by the designated common authority.
* **Customs Officers:** The officers named in the notification, as they are now responsible for adjudicating the specified cases.
* **Ministry of Finance and CBIC:** These entities are responsible for overseeing the implementation of the Customs Act and ensuring efficient adjudication processes.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Directorate of Revenue Intelligence (DRI) is responsible for issuing the show cause notices. The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance is the overall governing body.
* **Procedures:** The notification itself doesn't specify detailed procedures, but it implies that the adjudication process will now be handled by the designated common authority, likely following standard adjudication procedures under the Customs Act, 1962.
* **Timelines:** No specific timelines are mentioned in the provided text.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Improved Efficiency:** Centralizing adjudication under a single authority for related cases should improve efficiency and reduce redundancy.
* **Consistency in Adjudication:** A common adjudicating authority is expected to ensure a more consistent application of the law across related cases, minimizing the risk of conflicting decisions.
* **Expedited Resolution:** By streamlining the process, the notification aims to expedite the resolution of outstanding show cause notices.
**9. Conclusion:**
Notification No. 29/2021-Customs (N.T.) is a measure to streamline the adjudication of customs-related cases by designating common adjudicating authorities for specific show cause notices and related entities. This is intended to improve efficiency, ensure consistency, and expedite the resolution of pending cases, which is of significant interest to affected industry stakeholders. This notification enables quicker processing of custom cases for the industry and reduces their time in dealing with multiple authorities.
Key Entities Referenced
DEEPAK KUMAR: Addl. Dir.
NEW DELHI: Place of publication of the gazette notification.
Ministry of Finance, Department of Revenue: The government department issuing the notification.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Organisation under which the Directorate of Revenue Intelligence functions.
Directorate of Revenue Intelligence: Agency issuing the notification and appointing adjudicating authorities.
Customs Act, 1962: The legal basis for the notification and appointments.
Principal Director General, Revenue Intelligence: The person making the appointments of adjudicating officers.
Sandeep Sodani: Noticee mentioned in the table.
Ms. Dev International: Noticee mentioned in the table.
Nhava Sheva: Location related to adjudicating authority
Jawaharlal Nehru Custom House: Location related to adjudicating authority
Mumbai: Location related to adjudicating authority (Mumbai ZoneII)
Raigad: Location related to adjudicating authority
Ahmedabad, Gujarat: Location of Inland Container DepotSabarmati
Ms. United Minechem Corporation: Noticee mentioned in the table.
Naim Pathan: Proprietor of United Minechem Corporation, Noticee mentioned in the table.
Surat, Gujarat: Location on Surat Customs Road
Palanpur, Banaskantha, Gujarat: Location related to adjudicating authority
Mundra: Location related to adjudicating authority
Ms. Madhav Enterprises: Noticee mentioned in the table.
Chinmay Pareek: Proprietor of Madhav Enterprises, Noticee mentioned in the table.
Kekri, Ajmer, Rajasthan: Location related to adjudicating authority
Vadodara: Location related to adjudicating authority
Narayan Navnath Gole: Noticee mentioned in the table.
Ms. Gurukrupa Metalmart: Noticee mentioned in the table.
Sector 10, Khargar: Location related to adjudicating authority
Alliance International: Noticee mentioned in the table.
Kolkata: Location related to adjudicating authority
Chandigarh: Location related to adjudicating authority
Visakhapatnam: Location related to adjudicating authority
Chennai: Location related to adjudicating authority (ChennaiII)
New Delhi: Location related to adjudicating authority
Hazira Port, Near All India Radio, Navrangpura, Ahmedabad: Location related to adjudicating authority
Kandla: Location related to adjudicating authority
Greater Noida, Gautam Budh Nagar: Location related to adjudicating authority
ICDPatparganj, Delhi: Location related to adjudicating authority
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-23062021-227827
xxxGIDHxxx
CG-DL-E-23062021-227827
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.ं 2305] नई ददल्ली, बुधिार, िनू 23, 2021/आषाढ़ 2, 1943
No. 2305] NEW DELHI, WEDNESDAY, JUNE 23, 2021/ASHADHA 2, 1943
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एिं सीमा िुल्क बोड)ड
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल् ली, 23 िून, 2021
स.ं 29/2021-सीमा िुल्क (ग.ैटै./सीएए/राआजन)
का.आ. 2483(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम 1962 (1962 का
52) की धारा 152के अनुअ ेद (ए) के अंतगडत िारी अजधसूचना सं.60/2015-सीमा िुल्क (गै.टै.) संख्या सा.ि.ैजन.
453(ई), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)में प्रकाजित एिं यथा
अजधसूचना सं. 133/2015- सीमा िुल्क (गै.टै.), संख्या सा.िै.जन.916(ई), ददनांक 30 निम्बर 2015 द्वारा भारत के
रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)में 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 उपयक्तुड
ताजलका के स्ट्तंभ (2) में उल्लेजखत नोटटजसयों के संबंध में उपयुडक्त ताजलका के स्ट्तंभ (4) में उल्लेजखत अजधकाटरयों को प्रदत्त
3427 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
िजक्तयों का प्रयोग ि कतडव्यों के जनिडहन हते ु एतद द्वारा उपयक्तुड ताजलका के स्ट्तंभ (5) में उल्लेजखत अजधकाटरयों को समान
न्द्यायजनणडयन प्राजधकारी के रूप में कायड करने के जलए जनयुक्त करते ह:ैं -
ताजलका
क्र.स.ं नोटटसी का नाम एि ंपता कारण बताओ नोटटस न्द्यायजनणयड न प्राजधकाटरयों के नाम जनयक्तु न्द्यायजनणयड न
सख्ं या एि ंददनाकं प्राजधकारी
(1) (2) (3) (4) (5)
1. श्री संदीप सोदानी, फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क संयुक्त/अपर आयुक्त
DRI/MZU/NS/Enq- (न्द्हािा िेिा-II), सीमािुल्क (न्द्हािा
प्रोपराइटर,
59/2020 ददनांक ििाहरलाल नेहरू कस्ट्टम हाउस, िेिा-II),
मै. दिे इंटरनेिनल,
12.03.2021. मुंबई िोन-II, ििाहरलाल नेहरू
1203, 12िा तल अद्दोर एसपायर,
कस्ट्टम हाउस,
रायगढ़.
रीिनल पासपोटड ऑदिस के जनकट,
मुंबई िोन-II,
संयुक्त/अपर आयुक्त सीमािुल्क,
यूजनिर्सडटी रोड पंिारापोल,
रायगढ़.
इनलैंड कंटेनर जडपो-साबरमती.
अहमदाबाद-380015.
संयुक्त/अपर आयुक्त सीमािुल्क,
(ताजलका के क्रम सं. 1
इनलैंड कंटेनर जडपो-सचना.
से 4 के जलए)
2. मै. यूनाइटेड माइनकेम कापोरेिन, फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क
DRI/MZU/NS/Enq- (न्द्हािा िेिा-II),
प्रोपराइटर,
58/2020 ददनांक ििाहरलाल नेहरू कस्ट्टम हाउस,
श्री नईम पठान,
22.03.2021. मुंबई िोन-II,
िॉप सं. 12,
रायगढ़.
III तल, श्रीिी आरकेड,
संयुक्त/अपर आयुक्त सीमािुल्क,
ददल्ली गेट से बदरपुर रोड,
सूरत कस्ट्टमस
पालनपुर,
संयुक्त/अपर आयुक्त सीमािुल्क,
बनासकांठा,
इनलैंड कंटेनर जडपो-साबरमती,
गुिरात-385001.
कालीगा.
संयुक्त/अपर आयुक्त सीमािुल्क
(जनयाडत),
मुुँदरा.
3. मै. माधि एंटरप्राइसेस, फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क
DRI/MZU/NS/Enq- (न्द्हािा िेिा-II),
प्रोपराइटर,
60/2020 ददनांक ििाहरलाल नेहरू कस्ट्टम हाउस,
श्री जचन्द्मय पारीक,
22.03.2021. मुंबई िोन-II,
प्लॉट सं. E-114, रीको इंडजस्ट्रयल
रायगढ़.
एटरया,
संयुक्त/अपर आयुक्त सीमािुल्क,
केकरी इंडजस्ट्रयल एटरया, अिमेर,
इनलैंड कंटेनर जडपो-दसरथ,
रािस्ट्थान-305404.
िड़ोदरा.
4. श्री नारायण निनथ गोले, फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क
DRI/MZU/NS/Enq- (न्द्हािा िेिा-II),
प्रोपराइटर,
66/2020 ददनांक ििाहरलाल नेहरू कस्ट्टम हाउस,
मै. गुरुकृपा मेटल माटड,
22.03.2021. मुंबई िोन-II,
अल्डर 302, 3रा तल,
रायगढ़.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
रोज़ िूड हाइट, संयुक्त/अपर आयुक्त सीमािुल्क,
सैक्टर 10, इनलैंड कंटेनर जडपो-पतली.
खरगर-410210.
5. मै. अल्लायंस इंटरनेिनल, डीआरआई फ़ा. सं. प्रधान आयुक्त/आयुक्त सीमािुल्क अपरमहाजनदिे क
DRI/BZU/S- (पोटड), कस्ट्टम हाउस, (न्द्याय जनणडयन),
SCF-16, 2रा तल,
IV/Enq-08 (Int- कोलकाता. रािस्ट्ि आसूचना
सैक्टर-11D,
Nil)/2020 ददनांक प्रधान आयुक्त/ आयुक्त केंरीय कर जनदिे ालय,
चंडीगढ़-14
और सीमािुल्क, ददल्ली.
08.03.2021
और 20 अन्द्य.
िीएसटी भिन, पोटड एटरया,
जिसाकापतनम.
(SCN No.
प्रधान आयुक्त/आयुक्त सीमािुल्क,
DRI/BZU/12/2021)
पोटड यूसर जबलल्डंग,
मुुँदरा पोटड.
प्रधान आयुक्त/आयुक्त सीमािुल्क
(चेन्नई-II),
कस्ट्टम हाउस,
चेन्नई.
प्रधान आयुक्त/आयुक्त सीमािुल्क,
न्द्यू कस्ट्टम हाउस,
नई ददल्ली.
प्रधान आयुक्त/आयुक्त सीमािुल्क
(न्द्हािा िेिा),
ििाहरलाल नेहरू कस्ट्टम हाउस,
रायगढ़.
प्रधान आयुक्त/आयुक्त सीमािुल्क,
हािीरा पोटड,
ऑल इंजडया रेजडयो के जनकट,
निरंगपुरा,
अहमदाबाद.
प्रधान आयुक्त/आयुक्त सीमािुल्क,
कस्ट्टम हाउस,
कांडला.
प्रधान आयुक्त/आयुक्त सीमािुल्क,
कोंकोर कॉम्प्लेक्स,
ग्रेटर नोएडा,
गौतम बुध नगर.
आयुक्त सीमािुल्क,
आईसीडी-पटपरगंि,
ददल्ली.
[िा. सं. DRI/HQ-CI/50D/CAA-13/2021]
दीपक कुमार, अपर जनदिे क4 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 23rd June, 2021
No. 29/2021-Customs (N.T./CAA/DRI)
S.O. 2483(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 (s) Show Cause Notice Name of Adjudicating Common
No. and Address Number and Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. Sh. Sandeep Sodani, F. No. DRI/MZU/NS/ Joint/Additional Commissioner of Joint/Additional
Proprietor, Enq-59/2020 Customs (Nhava Sheva-II), Commissioner of
M/s. Dev International, dated 12.03.2021. Jawaharlal Nehru Custom House, Customs (Nhava
1203, 12th Floor Addor Mumbai Zone-II, Sheva-II),
Aspire, Raigad. Jawaharlal Nehru
Near Regional Passport Joint/Additional Commissioner of Custom House,
Office, Customs, Mumbai Zone-II,
University Road Inland Container Depot-Sabarmati. Raigad.
Panjarapole, Joint/Additional Commissioner of
Ahmedabad-380015. Customs, (For Sl. No. 1 to 4
Inland Container Depot-Sachana. of the Table)
2. M/s. United Minechem F. No. Joint/Additional Commissioner of
Corporation, DRI/MZU/NS/Enq- Customs (Nhava Sheva-II),
Proprietor, 58/2020 dated Jawaharlal Nehru Custom House,
Sh. Naim Pathan, 22.03.2021. Mumbai Zone-II,
Shop No. 12, Raigad.
III Floor, Shreeji Joint/Additional Commissioner of
Arcade, Customs,
Delhi Gate to Badarpur Surat Customs
Road, Joint/Additional Commissioner of
Palanpur, Customs,
Banaskantha, Inland Container Depot-Sabarmati,
Gujarat-385001. Kaliga.
Joint/Additional Commissioner of
Customs (Export),
Mundra.
3. M/s. Madhav F. No. Joint/Additional Commissioner of[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
Enterprises, DRI/MZU/NS/Enq- Customs (Nhava Sheva-II),
Proprietor, 60/2020 dated Jawaharlal Nehru Custom House,
Sh. Chinmay Pareek, 22.03.2021. Mumbai Zone-II,
Plot No. E-114, RIICO Raigad.
Industrial Area, Joint/Additional Commissioner of
Kekri Industrial Area, Customs,
Ajmer, Inland Container Depot-Dasrath,
Rajasthan-305404. Vadodara.
4. Sh. Narayan Navnath F. No. Joint/Additional Commissioner of
Gole, DRI/MZU/NS/Enq- Customs (Nhava Sheva-II),
Proprietor, 66/2020 dated Jawaharlal Nehru Custom House,
M/s. Gurukrupa 22.03.2021. Mumbai Zone-II,
Metalmart, Raigad.
Alder 302, 3rd Floor, Joint/Additional Commissioner of
Rose Wood Height, Customs,
Sector 10, Inland Container Depot-Patli.
Khargar-410210.
5. M/s. Alliance DRI F. No. Principal Commissioner/ Additional Director
International, DRI/BZU/S-IV/Enq- Commissioner of Customs (Port), General
SCF-16, 2nd Floor, 08 (Int-Nil)/2020 Custom House, (Adjudication),
Sector-11D, dated 08.03.2021 Kolkata. Directorate of
Chandigarh-14 Principal Commissioner/ Revenue
and 20 others. (SCN No. Commissioner of Central Tax & Intelligence,
DRI/BZU/12/2021) Customs, GST Bhavan, Delhi.
Port Area, Visakhapatnam.
Principal Commissioner/
Commissioner of Customs,
Port User Building, Mundra Port.
Principal Commissioner/
Commissioner of Customs
(Chennai-II), Custom House,
Chennai.
Principal Commissioner/
Commissioner of Customs,
New Custom House, New Delhi.
Principal Commissioner/
Commissioner of Customs
(Nhava Sheva),
Jawaharlal Nehru Custom House,
Raigad.
Principal Commissioner/
Commissioner of Customs,
Hazira Port, Near All India Radio,
Navrangpura, Ahmedabad.
Principal Commissioner/
Commissioner of Customs,
Custom House, Kandla.
Principal Commissioner/
Commissioner of Customs,
Concor Complex, Greater Noida,
Gautam Budh Nagar.
Commissioner of Customs,
ICD-Patparganj, Delhi.
[F. No. DRI/HQ-CI/50D/CAA-13/2021]
DEEPAK KUMAR, Addl. Dir.
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.