Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, appoints a common adjudicating authority to exercise powers related to show cause notices issued to noticees under the Customs Act of 1962. It references previous notifications (60/2015 and 133/2015) and specifies the relevant Gazette publications. The notification is effective as of June 27, 2019.
Key Points / Main Content:
* **Authority:**
* The Principal Director General of Revenue Intelligence is authorized to appoint adjudicating authorities.
* **Purpose:**
* To appoint a common adjudicating authority to exercise powers and discharge duties related to specified show cause notices.
* **Table Information:**
* Column 2: Lists the Name of Noticee and Address (Ms Shree Tools).
* Column 3: Specifies the Show Cause Notice Number and Date (DRI F. No. DRIBZU SIVEnq18 IntNil 2018 dated 09.10.2018, SCN No. DRIBZU SCN372018 F. No. DRIHQCI50DCAA212019CI).
* Column 4: Identifies the Adjudicating Authorities (Principal Commissioner of Customs, ChennaiII, Adjudication, Custom House, Chennai).
* Column 5: Appoints the Common Adjudicating Authority (Additional Director General, Directorate of Revenue Intelligence, Mumbai).
* **Legal Basis:**
* Based on Section 152 of the Customs Act, 1962.
* References Notifications 60/2015-Customs (N.T.) and 133/2015-Customs (N.T.).
Impact Analysis:
**Ms. Shree Tools:**
* Impact: Subject to a show cause notice and the adjudication process by the appointed authority.
* Action Required: Respond to the show cause notice and participate in the adjudication process.
**Principal Commissioner of Customs, ChennaiII:**
* Impact: Previously assigned adjudicating authority; authority is transferred for this case.
* Action Required: Transfer relevant case files and information to the Additional Director General, Directorate of Revenue Intelligence, Mumbai.
**Additional Director General, Directorate of Revenue Intelligence, Mumbai:**
* Impact: Appointed as the common adjudicating authority for the specified show cause notice.
* Action Required: Exercise powers and discharge duties conferred or imposed to adjudicate the show cause notice.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A department under the Ministry of Finance responsible for the formulation of policy concerning levy and collection of customs, central excise duties, and service tax.
Directorate of Revenue Intelligence: The apex intelligence and investigative agency of the Government of India for anti-smuggling matters.
Customs Act, 1962: An act of the Parliament of India that consolidates the law relating to customs duties and other matters.
New Delhi: The location where the notification was issued.
Ministry of Finance, Department of Revenue: The government ministry and department responsible for revenue collection.
Chennai, Tamil Nadu: A city in Tamil Nadu, India, mentioned as the location of the Commissioner of Customs General Adjudication, Custom House.
Bangalore, Karnataka: A city in Karnataka, India, mentioned as the location of Ms Shree Tools.
Ms Shree Tools: The noticee in the show cause notice.
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[[[[फा. सं. DRI/HQ-CI/50D/CAA-21/2019-CI]]]]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(DIRECTORATE OF REVENUE INTELLIGENCE)
NOTIFICATION
New Delhi, the 27th June, 2019
No. 26/2019-Customs (N.T./CAA/DRI)
S.O. 2189 (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 officer 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 officer mentioned in
column (4) of the said Table in respect of noticee mentioned in column (2) of the said Table for the purpose of
adjudication of show cause notice mentioned in column (3) of the said Table, namely:—
TABLE
Sl. Name of Noticee (s) and Show Cause Notice Name of Adjudicating Common
No. Address Number and Date Authorities Adjudicating
Authority appointed
(1) (2) (3) (4) (5)
1. M/s Shree Tools, DRI F. No. DRI/BZU/ Principal Commissioner/ Additional Director
#285, 12th Main, S-IV/Enq-18 (Int-Nil)/ Commissioner of Customs General
BSK Ist Stage, 2nd Block, 2018 (Chennai-II), (Adjudication),
Hanumanthanagar, dated 09.10.2018 Custom House, Directorate of
Bangalore-560050 (SCN No. DRI/BZU/ Chennai. Revenue Intelligence,
SCN/37/2018) Mumbai.
[F. No. DRI/HQ-CI/50D/CAA-21/2019-CI]
SUCHETA SREEJESH, 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.