## Policy Analysis Report: Notification No. 28/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 28/2021-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence. This notification appoints common adjudicating authorities to exercise powers and discharge duties related to show cause notices issued under the Customs Act, 1962. The core purpose is to streamline adjudication processes by designating specific officers to handle multiple cases involving various entities. This report highlights the key provisions of the notification, the affected parties, and the inferred implementation aspects.
**2. Introduction:**
The purpose of this report is to provide an informative analysis of Notification No. 28/2021-Customs (N.T.), based solely on the text provided within the notification itself. This analysis aims to clarify the notification's objectives, provisions, and implications for affected parties within the Customs and trade sectors.
**3. Policy Overview:**
This notification is issued in pursuance of notification No. 60/2015-Customs (N.T.) and amended by notification No. 133/2015-Customs (N.T.). The core objective of this notification, as inferred from the text, is to **designate common adjudicating authorities for specific show cause notices related to customs violations**. This aims to consolidate adjudication processes and potentially expedite the resolution of pending cases.
**4. Background and Rationale:**
This notification appears to be an amendment, updating the existing customs framework. The reason for this amendment is to improve the efficiency of the adjudication process by assigning common adjudicating authorities to specific cases. This suggests that the previous framework may have been experiencing delays or inefficiencies, prompting the need for a more streamlined approach. The underlying issues the changes hope to address is likely delays in adjudication due to a lack of specific assignments, aiming for consistency and expertise in handling similar cases.
**5. Key Provisions / Changes:**
This notification acts as an amendment. The main change introduced by this notification is the designation of "common adjudicating authorities." Specifically, the notification contains a table that identifies:
* **Column 2:** The names and addresses of the "Noticees" (entities against whom show cause notices have been issued).
* **Column 3:** The Show Cause Notice number and date.
* **Column 4:** The "Name of Adjudicating Authorities."
* **Column 5:** The "Common Adjudicating Authority," which is the officer appointed to handle the listed cases.
The *new* rule is that instead of multiple individual adjudicating authorities handling separate cases, a single, designated "Common Adjudicating Authority" will oversee the adjudication of specific show cause notices issued to the listed entities.
The *effect* of this change is to centralize the adjudication process for these particular cases under a single authority, likely to improve consistency in decision-making, potentially accelerate the process, and leverage the expertise of the designated officer across similar cases.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by this notification are:
* **The Noticees:** The companies and individuals listed in Column 2 of the table, who are subject to the show cause notices and whose cases will now be adjudicated by the designated common authority.
* **Customs Officials:** Specifically, the adjudicating authorities listed in Column 4, whose responsibilities are being reassigned, and the newly appointed common adjudicating authorities listed in Column 5.
* **Directorate of Revenue Intelligence:** As the issuer of the notification and the agency involved in investigating the cases related to the show cause notices.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Directorate of Revenue Intelligence (DRI) is responsible for issuing the notification. The Central Board of Indirect Taxes and Customs (CBIC) oversees the implementation. The appointed adjudicating authorities are responsible for carrying out the adjudication process.
* **Timelines/Procedures:** No specific timelines or procedures are detailed in the provided text. However, it can be inferred that the common adjudicating authorities are expected to promptly commence the adjudication process for the listed show cause notices. The existing procedures under the Customs Act, 1962, will likely apply to the adjudication process.
* **(Focusing on the changes):** The key implementation aspect is the *transfer* of adjudicatory responsibility from the original authorities (Column 4) to the newly designated "Common Adjudicating Authorities" (Column 5). This implies a need for internal communication and coordination within the Customs department to ensure a smooth transition.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is:
* **Improved Efficiency:** Centralizing the adjudication process under common authorities should lead to quicker processing of cases by avoiding duplication of effort.
* **Consistency in Adjudication:** Having the same authority handle multiple related cases should promote more consistent application of customs laws and regulations.
* **Effective Utilization of Resources:** This measure should allow for better allocation of resources and expertise within the customs department.
**9. Conclusion:**
Notification No. 28/2021-Customs (N.T.) is a measure designed to enhance the efficiency and consistency of the customs adjudication process. By designating common adjudicating authorities for specific show cause notices, the notification seeks to streamline operations, expedite case resolutions, and ensure fair application of customs regulations. The impact of these changes will primarily be felt by the entities subject to the show cause notices and the customs officials involved in the adjudication process. This notification represents a move towards optimizing the administration of customs laws and facilitating smoother trade operations.
Key Entities Referenced
NEW DELHI: Capital of India, place of publication of the gazette.
Ministry of Finance: The ministry under which the Department of Revenue functions.
Department of Revenue: A department within the Ministry of Finance, Government of India.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Government organisation under Ministry of Finance
DIRECTORATE OF REVENUE INTELLIGENCE: An Indian intelligence agency responsible for combating economic offenses.
Customs Act, 1962: The Act of Parliament of India to consolidate and amend the law relating to customs.
Revenue Intelligence: Refers to the Directorate of Revenue Intelligence.
Ms. DRC Systems India Pvt. Ltd.: One of the noticees in the gazette notification.
Nhava Sheva: A port in Maharashtra, India (likely Jawaharlal Nehru Port).
Raigad: A district in Maharashtra, India, where Nhava Sheva is located.
Gift City: A planned business district in Gandhinagar, Gujarat.
Gandhinagar: The capital city of Gujarat, India.
Mumbai: A city in Maharashtra, India.
Sh. Sajid Mirza: One of the noticees in the gazette notification.
Sh. Wahid Mirza: One of the noticees in the gazette notification.
Lucknow: A city in Uttar Pradesh, India.
Aliganj: Locality in Lucknow.
New Delhi: The capital city of India.
Ms. Truzel Tradex Private Limited: One of the noticees in the gazette notification.
Chennai: A city in Tamil Nadu, India.
CBD Belapur: A business district of Navi Mumbai, Maharashtra.
Navi Mumbai: A planned city in Maharashtra, India.
Ms. Penta Gold Limited: One of the noticees in the gazette notification.
Kolkata: A city in West Bengal, India.
Ms. Wall Life India: One of the noticees in the gazette notification.
Sh. Raj Bedi: Proprietor of Ms. Wall Life India.
Nagpur: A city in Maharashtra, India.
Raipur: A city in Chhattisgarh, India.
Chhattisgarh: A state in India.
Vodafone Idea Limited: One of the noticees in the gazette notification.
Andheri East: A suburb of Mumbai, Maharashtra.
Gujarat: A state in India.
Meenambakkam: A neighbourhood in Chennai, Tamil Nadu.
Tughlakabad: Area in Delhi, location of Inland Container Depot.
Patparganj: Area in Delhi, location of Inland Container Depot.
Devanahalli: A town in Karnataka, India, near Bengaluru.
Bengaluru: A city in Karnataka, India.
Willingdon Island: An island in Kochi, Kerala, India.
Cochin: A city in Kerala, India (also known as Kochi).
Nedumbassery: Location of Cochin International Airport, Kerala, India.
Kerala: A state in India.
Whitefield: A suburb of Bangalore, Karnataka, India.
Gollapalle Khurd: Village near Rajiv Gandhi International Airport, Telangana, India.
Shamshabad: A suburb of Hyderabad, Telangana, India, where Rajiv Gandhi International Airport is located.
Telangana: A state in India.
Ms. Kuehne Nagel Private Limited: One of the noticees in the gazette notification.
Panambur: An area in Mangalore, Karnataka, India.
Mangalore: A city in Karnataka, India.
Vasant Kunj: Locality in New Delhi.
Vijayawada: A city in Andhra Pradesh, India.
Andhra Pradesh: A state in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11062021-227489
xxxGIDHxxx
CG-DL-E-11062021-227489
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2087] नई ददल्ली, िुक्रिार, िनू 11, 2021/ज्य ष्े ठ 21, 1943
No. 2087] NEW DELHI, FRIDAY, JUNE 11, 2021/JYAISTHA 21, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
(रािस्ट्ि आसचू ना जनदेिालय)
अजधसचू ना
नई ददल् ली, 7 िून, 2021
स.ं 28/2021-सीमा िल्ु क (ग.ै टै./सीएए/राआजन)
का.आ. 2247(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िुल्क अजधजनयम, 1662 (1662
का 52) की धारा 152के अनुअ ेद (ए) के अतं गतड िारी अजधसूचना सं. 60/2015-सीमा िुल्क (ग.ैटै.) संख्या
सा.का.जन. 453(अ), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) में प्रकाजित
एिं यथा अजधसूचना स.ं 133/2015- सीमा िल्ु क (गै.टै.), सख्ं या सा.का.जन. 916(अ), ददनांक 30 निम्बर 2015 द्वारा
भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित के द्वारा संिोजधत, के अनुसरण म ें प्रधान
महाजनदेिक, रािस्ट्ि आसूचना जनम्नजलजखत ताजलका के स्ट्तंभ (3) म ें उल्लेजखत कारण बताओ नोटटसों के न्द्यायजनणडयन के
प्रयोिनाथड 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 ु एतद्द्वारा उपयक्तुड ताजलका के स्ट्तंभ (5) में उल्लेजखत
अजधकाटरयों को समान न्द्यायजनणडयन प्राजधकारी के रूप म ेंकायड करन ेके जलए जनयक्तु करते ह:ैं -
3124 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटसी का नाम एि ंपता कारण बताओ नोटटस सख्ं या एि ं न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु
ददनाकं नाम न्द्यायजनणयड न
प्राजधकारी
(1) (2) (3) (4) (5)
1 मै. डीआरसी जसस्ट्टमस इंजडया फ़ा. सं. DRI/AZU/GI- संयुक्त/अपर आयुक्त सीमािुल्क अपर महाजनदिे क
प्रा. जल., 02/Enq-52 (Int-17)/2019 (न्द्हािा िेिा-I), (न्द्याय जनणडयन),
24िा तल, जगफ्ट टू जबल्ल्डग, ददनांक 09.03.2021. ििाहरलाल नेहरू कस्ट्टम रािस्ट्ि आसूचना
ब्लॉक सं. 56, जगफ्ट जसटट, हाउस, जनदिे ालय,
गांधीनगर-382355 रायगढ़. मुंबई.
और 6 अन्द्य.
संयुक्त/अपर आयुक्त सीमािुल्क
(आयात-II), न्द्यू कस्ट्टम हाउस,
बल्लाडड इस्ट्टेट,
मुंबई.
2 श्री साजिद जमर्ा ड डीआरआई फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क संयुक्त/अपर आयुक्त
पुत्र श्री िहीद जमर्ाड, DZU/34/Enq-02/2019 (जनिारक), केन्द्रीय भिन, सीमािुल्क
जनिासी 2रा तल, ददनांक 06.03.2020 अलीगंि, (जनिारक),
जबल्ल्डग सं. 1401,
लखनऊ. न्द्यू कस्ट्टम हाउस,
कटरा िहिं ाह, फ़राि खाना, (SCN सं. 07/2020) संयुक्त/अपर आयुक्त सीमािुल्क न्द्यू ददल्ली.
(जनिारक), न्द्यू कस्ट्टम हाउस,
ददल्ली-110006
न्द्यू ददल्ली.
और 6 अन्द्य.
3 मै. ट्रुिेल रेडक्स प्राइिेट डीआरआई फ़ा. सं. संयुक्त/अपर आयुक्त सीमािुल्क अपर महाजनदिे क
जलजमटेड, DRI/NRU/CI-26/Int-0/Enq- (आयात), न्द्यू कस्ट्टम हाउस, (न्द्याय जनणडयन),
610, 6ठा तल, 06/2020 ददनांक न्द्यू ददल्ली. रािस्ट्ि आसूचना
इंरा प्रकाि जबल्ल्डग, 25.02.2021. जनदिे ालय,
संयुक्त/अपर आयुक्त सीमािुल्क
21-बाराखम्बा रोड, (आयात), कस्ट्टम हाउस, ददल्ली.
न्द्यू ददल्ली चेन्नई.
और
3रा तल, A-358, प्लॉट सं.
42/A,
बालािी भिन, सैक्टर-11,
सीबीडी बेलापुर,
निी मुंबई-400614.
4 मै. पेंटा गोल्ड जलजमटेड, डीआरआई फ़ा. सं. प्रधान आयुक्त/ आयुक्त प्रधान आयुक्त/
30, 1ला तल, DRI/NRU/CI-26/Int-0/Enq- सीमािुल्क (जनिारक), आयुक्त सीमािुल्क
झािेरी बार्ार, चम्पा गली, 3/2020 ददनांक 25.02.2021. न्द्यू कस्ट्टम हाउस, बल्लाडड (जनिारक),
इस्ट्टेट, न्द्यू कस्ट्टम हाउस,
मुंबई
मुंबई. बल्लाडड इस्ट्टेट,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
और 4 अन्द्य. संयुक्त/अपर आयुक्त सीमािुल्क मुंबई.
(जनिारक), कस्ट्टम हाउस,
कोलकाता.
5 मै. िाल लाइफ इंजडया SCN फ़ा. सं. DRI/IZU/Int- संयुक्त/अपर आयुक्त सीमािुल्क, संयुक्त/अपर आयुक्त
(अपने प्रोपराइटर श्री राि बेदी 24/Enq- टेलेङ्गखेड़ी रोड, जसजिल सीमािुल्क,
के िटरये), 14/2020/ADD/SCN- लाइनस, टेलेङ्गखेड़ी रोड,
LIG-1, 333/34, 12/2020-21 नागपुर. जसजिल लाइनस,
सैक्टर-2, पंजडत दीनदयाल ददनांक 26.02.2021. नागपुर.
उप आयुक्त सीमािुल्क,
उपाध्याय नगर, रायपुर,
न्द्यू कूटरयर टर्ममनल,
त्तीसगढ़-492010
ददल्ली.
और 2 अन्द्य.
6 िोडाफ़ोन आइजडया जलजमटेड, फ़ा. सं. आयुक्त सीमािुल्क (आयात), अपर महाजनदिे क
प्लॉट सं. 18, DRI/MZU/F/Int/10/2017 एयर कागो कॉम्प्लेक्स, (न्द्याय जनणडयन),
सुमन टािर, सैक्टर-11, ददनांक 05.03.2021 सहर, अंधेरी (पूिड), रािस्ट्ि आसूचना
गांधीनगर, मुंबई. जनदिे ालय,
गुिरात-382011. मुंबई.
आयुक्त सीमािुल्क (चेन्नई-VII),
न्द्यू कस्ट्टम हाउस, मीनाम्बक्कम,
चेन्नई.
आयुक्त सीमािुल्क (आयात),
चेन्नई-II, कस्ट्टम हाउस,
चेन्नई.
प्रधान आयुक्त सीमािुल्क
(आयात), न्द्यू कस्ट्टम हाउस,
एयरपोटड एिं एयर कागो
कॉम्प्लेक्स,
न्द्यू ददल्ली.
प्रधान आयुक्त सीमािुल्क
(एयरपोटड एिं प्रिासन),
कस्ट्टम हाउस,
कोलकाता.
आयुक्त सीमािुल्क (पोटड),
कस्ट्टम हाउस,
कोलकाता.
आयुक्त सीमािुल्क
(न्द्हािा िेिा-V),
ििाहरलाल नेहरू कस्ट्टम
हाउस,
रायगढ़.
प्रधान आयुक्त सीमािुल्क4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(आयात),
इनलैंड कंटेनर जडपो-
तुगल्कबाद,
न्द्यू ददल्ली.
आयुक्त सीमािुल्क,
इनलैंड कंटेनर जडपो-पटपरगंि,
ददल्ली.
संयुक्त आयुक्त सीमािुल्क,
एयरपोटड एि ंएयर कागो
कॉम्प्लेक्स, दिे नहल्ली,
बेंगलुरु.
आयुक्त सीमािुल्क,
कस्ट्टम हाउस,
जिजल्लङ््डन आइलेंड,
कोचीन के कायाडलय मे
संयुक्त/अपर आयुक्त सीमािुल्क.
संयुक्त/अपर आयुक्त सीमािुल्क,
एयर कागो कॉम्प्लेक्स,
कोचीन इंटरनेिनल एयरपोटड,
नेदम्ु बस्ट्सेरी,
कोचीन.
अपर आयुक्त सीमािुल्क,
इनलैंड कंटेनर जडपो,
व्हाइटफील्ड,
बैं्लोर.
सहायक/उप आयुक्त सीमािुल्क,
रािीि गांधी इंटरनेिनल
एयरपोटड गोललपल्ले खुदड,
िमिाबाद,
तेलंगाना.
7 मै. क्यूहन + नागेल प्राइिेट फ़ा. सं. आयुक्त सीमािुल्क, अपर महाजनदिे क
जलजमटेड, DRI/CZU/VIII/26/33L/2018 न्द्यू कस्ट्टम हाउस, पनांबुर, (न्द्याय जनणडयन),
B-1/1018, ददनांक 02.03.2021 मंगलोर. रािस्ट्ि आसूचना
िसंत कुंि, जनदिे ालय,
संयुक्त/अपर आयुक्त सीमािुल्क
न्द्यू ददल्ली-110070 ददल्ली.
(जनिारक), इंडजस्ट्रयल इस्ट्टेट,
और 2 अन्द्य.
ऑटो नगर,
जिियिाड़ा.
[फा. सं. DRI/HQ-CI/50D/CAA-12/2021]
दीपक कुमार, अपर जनदिे क[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 7th June, 2021
No. 28/2021-Customs (N.T./CAA/DRI)
S.O. 2247(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
Sl. 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 M/s. DRC Systems F. No. DRI/AZU/GI- Joint/Additional Commissioner of Additional
India Pvt. Ltd., 02/Enq-52 (Int-17)/2019 Customs (Nhava Sheva-I), Director General
24th Floor, dated 09.03.2021. Jawaharlal Nehru Custom House, (Adjudication),
Gift Two Building, Raigad. Directorate of
Revenue
Block No. 56, Joint/Additional Commissioner of
Intelligence,
Gift City, Customs (Import-II),
Mumbai.
Gandhinagar-382355 New Custom House,
and 6 others. Ballard Estate,
Mumbai.
2 Sh. Sajid Mirza DRI F. No. DZU/34/Enq- Joint/Additional Commissioner of Joint/Additional
S/o Sh. Wahid Mirza, 02/2019 dated 06.03.2020 Customs (Preventive), Commissioner of
R/o 2nd Floor, Kendriya Bhawan, Aliganj, Customs
(Preventive),
Building No. 1401, (SCN No. 07/2020) Lucknow.
New Custom
Katra Shahanshah, Joint/Additional Commissioner of
House,
Farash Khana, Customs (Preventive),
New Delhi.
Delhi-110006 New Custom House,
and 6 others. New Delhi.
3 M/s. Truzel Tradex DRI F. No. DRI/NRU/CI- Joint/Additional Commissioner of Additional
Private Limited, 26/Int-0/Enq-06/2020 dated Customs (Import), Director General
610, 6th Floor, 25.02.2021. New Custom House, (Adjudication),
Indra Prakash New Delhi. Directorate of
Building, Revenue
Joint/Additional Commissioner of
Intelligence,
21-Barakhambha Customs (Import),
Road, Delhi.
Custom House,
New Delhi
Chennai.
and
3rd Floor, A-358,
Plot No. 42/A, Balaji6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Bhawan,
Sector-11,
CBD Belapur,
Navi Mumbai-
400614.
4 M/s. Penta Gold DRI F. No. DRI/NRU/CI- Principal Commissioner/ Principal
Limited, 26/Int-0/Enq-3/2020 dated Commissioner of Customs Commissioner/
30, 1st Floor, Zaveri 25.02.2021. (Preventive), New Custom Commissioner of
Bazar, House, Customs
Champa Gully, Ballard Estate, (Preventive),
Mumbai Mumbai. New Custom
House,
and 4 others. Joint/Additional Commissioner of
Ballard Estate,
Customs (Preventive),
Mumbai.
Custom House,
Kolkata.
5 M/s. Wall Life India SCN F. No. DRI/IZU/Int- Joint/Additional Commissioner of Joint/Additional
(through its Proprietor 24/Enq- Customs, Commissioner of
Sh. Raj Bedi), 14/2020/ADD/SCN- Telengkhedi Road, Civil Lines, Customs,
LIG-1, 333/34, 12/2020-21 dated Nagpur. Telengkhedi
Sector-2, Pandit 26.02.2021. Road, Civil
Deputy Commissioner of
Deendayal Upadhyay Lines,
Customs,
Nagar, Raipur, Nagpur.
New Courier Terminal,
Chattisgarh-492010
Delhi.
and 2 others.
6 Vodafone Idea F. No. Commissioner of Customs Additional
Limited, DRI/MZU/F/Int/10/2017 (Import), Air Cargo Complex, Director General
Plot No. 18, dated 05.03.2021 Sahar, Andheri (East), (Adjudication),
Suman Tower, Mumbai. Directorate of
Revenue
Sector-11, Commissioner of Customs
Intelligence,
Gandhinagar,
(Chennai-VII),
Mumbai.
Gujarat-382011.
New Custom House,
Meenambakkam,
Chennai.
Commissioner of Customs
(Import), Chennai-II,
Custom House,
Chennai.
Principal Commissioner of
Customs (Import),
New Custom House,
Airport & Air Cargo Complex,
New Delhi.
Principal Commissioner of
Customs (Airport &
Administration),
Custom House,
Kolkata.
Commissioner of Customs (Port),
Custom House,
Kolkata.
Commissioner of Customs
(Nhava Sheva-V),
Jawaharlal Nehru Custom House,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7
Raigad.
Principal Commissioner of
Customs (Import),
Inland Container Depot-
Tughlakabad,
New Delhi.
Commissioner of Customs,
Inland Container Depot-
Patparganj,
Delhi.
Joint Commissioner of Customs,
Airport & Air Cargo Complex,
Devanahalli,
Bengaluru.
Joint/Additional Commissioner of
Customs,
O/o Commissioner of Customs,
Custom House, Willingdon
Island,
Cochin.
Joint/Additional Commissioner of
Customs,
Air Cargo Complex,
Cochin International Airport,
Nedumbassery,
Cochin.
Additional Commissioner of
Customs,
Inland Container Depot,
Whitefield,
Bangalore.
Assistant/Deputy Commissioner
of Customs,
Rajiv Gandhi International
Airport Gollapalle Khurd,
Shamshabad,
Telangana.
7 M/s. Kuehne + Nagel F. No. Commissioner of Customs, Additional
Private Limited, DRI/CZU/VIII/26/33L/2018 New Custom House, Panambur, Director General
B-1/1018, dated 02.03.2021 Mangalore. (Adjudication),
Vasant Kunj, Directorate of
Joint/Additional Commissioner of
Revenue
New Delhi-110070 Customs (Preventive),
Intelligence,
and 2 others. Industrial Estate,
Delhi.
Auto Nagar,
Vijayawada.
[F. No. DRI/HQ-CI/50D/CAA-12/2021]
DEEPAK KUMAR, Addl. Director
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