Executive Summary:
This notification appoints common adjudicating authorities to exercise powers and discharge duties imposed on officers mentioned in the attached table. It is issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The notification follows the Customs Act of 1962 and amends previous notifications from 2015. The effective date of this notification is August 8, 2019.
Key Points / Main Content:
* **Authority and Legal Basis:**
* Issued under Section 152 of the Customs Act, 1962.
* Amends Notifications No. 60/2015-Customs (N.T.) and No. 133/2015-Customs (N.T.).
* **Appointment of Adjudicating Authorities:**
* The Principal Director General, Revenue Intelligence, appoints officers to act as common adjudicating authorities.
* These authorities exercise powers and duties related to officers mentioned in the table.
* **Table Details:**
* Column 2: Lists the names and addresses of noticees.
* Column 3: Specifies the Show Cause Notice number and date.
* Column 4: Identifies the original adjudicating authorities.
* Column 5: Names the appointed common adjudicating authority.
* **Specific Appointments:**
* Additional Director General PP Rathore is appointed as the common adjudicating authority for Ms. L. G. Impex (SCN No. 16/2015 dated 14.03.2015).
* Joint Commissioner Sh. Neeraj Linhjara is appointed as the common adjudicating authority for both Ms. L. G. Impex and Sh. Anil Gehra (SCN No 41/2015 dated 30.07.2015).
Impact Analysis:
Stakeholders Impacted: Noticees (Ms. L. G. Impex, Sh. Neeraj Linhjara, and Sh. Anil Gehra)
* Impact: Their cases will now be adjudicated by the newly appointed common adjudicating authorities.
* Action Required: Await communication from the new adjudicating authority regarding further proceedings.
Stakeholders Impacted: Original Adjudicating Authorities
* Impact: Their authority is superseded by the appointed common adjudicating authorities for the specified cases.
* Action Required: Transfer relevant case files and cooperate with the newly appointed authorities.
Stakeholders Impacted: Directorate of Revenue Intelligence (DRI)
* Impact: DRI is responsible for enforcing the Customs Act and ensuring proper adjudication.
* Action Required: Implement the notification by informing all relevant parties about the change in adjudicating authority.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The Indian government ministry and department responsible for revenue collection and financial regulation, which issued the notification.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance, responsible for the formulation of policy concerning levy and collection of indirect taxes, customs and prevention of smuggling.
Directorate of Revenue Intelligence: The apex intelligence and investigative agency of the Government of India for matters relating to violation of the Customs Act, Central Excise Act, Service Tax and Narcotics Drugs and Psychotropic Substances Act.
Customs Act, 1962: An act of the Parliament of India that consolidates the law relating to customs duties and to prevent smuggling of goods and for matters connected therewith.
New Delhi: The location where the notification was issued.
Indore, Madhya Pradesh: City in Madhya Pradesh state, India, mentioned as the location of Ms L. G. Impex.
Tughlakabad, New Delhi: Area in New Delhi, where Inland Container Depot is located.
Ms L. G. Impex: A noticee mentioned in the notification, located in Indore, Madhya Pradesh.
jftLVªh laö Mhö,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 2668] ubZ fnYyh] eaxyokj] vxLr 13] 2019@Jko.k 22] 1941
No. 2668] NEW DELHI, TUESDAY, AUGUST 13, 2019/SHRAVANA 22, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव ििििववववभभभभाााागगगग))))
(के(cid:3)(cid:4)ीय अ(cid:9)(cid:10)य(cid:11) कर एवं सीमा शु(cid:21)क बोड)(cid:25)
((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव आआआआससससूचूचूचूचननननाााा ििििननननददददशशेेशशेे ााााललललयययय))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:28)द(cid:21)ली, 8 अग त, 2019
सससस...ंं.ंं 33336666////2222000011119999----ससससीीीीममममाााा शशशश(cid:24)(cid:24)ुु(cid:24)(cid:24)ुु कककक ((((गगगग..ैै..ैैटटटटैैैै....////ससससीीीीएएएएएएएए////ररररााााआआआआििििनननन))))
ककककाााा....आआआआ.... 2222999922228888((((अअअअ))))....————भारत सरकार, िव# मं$ालय, राज व िवभाग 'ारा सीमाशु(cid:21)क अिधिनयम 1962 (1962 का
52) क, धारा के अन-ु छेद 152 (ए) के अंतग(cid:25)त जारी अिधसूचना स.ं 60/2015-सीमाशु(cid:21)क (गै.टै.) स5ं या सा.का.िन. 453(अ),
(cid:28)दनाकं 4 जनू , 2015 'ारा भारत के राजप$, असाधारण, भाग-II, खंड 3, उपखंड (i) म े (cid:9)कािशत एवं यथा अिधसूचना
सं. 133/2015- सीमाशु(cid:21)क (गै.टै.), सं5या सा.का.िन. 916(अ), (cid:28)दनाकं 30 नव<बर, 2015 'ारा भारत के राजप$,
असाधारण, भाग-II, खंड 3, उपखंड (i) मे (cid:9)कािशत के 'ारा संशोिधत, के अनुसरण मे (cid:9)धान महािनदशे क, राज व आसूचना
िन@िलिखत तािलका के तंभ (3) मB उ(cid:21)लिे खत कारण बताओ नोEटसो के (cid:3)यायिनणय(cid:25) न के (cid:9)योजनाथ (cid:25)उपयु(cid:25)F तािलका के तंभ
(2) म Bउ(cid:21)लिे खत नोEटिसयG के संबंध मB उपयु(cid:25)F तािलका के तभं (4) म Bउ(cid:21)लिे खत अिधकाEरयG को (cid:9)द# शिFयG का (cid:9)योग व
कत(cid:25)HG के िनव(cid:25)हन हते ु एतद'् ारा उपयFु(cid:25) तािलका के तभं (5) मB उ(cid:21)लिे खत अिधकारी को समान (cid:3)यायिनण(cid:25)यन (cid:9)ािधकारी के
Iप म Bकाय (cid:25)करने के िलए िनयुF करते ह J
4179 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ततततााााििििललललककककाााा
(cid:26)(cid:26)(cid:26)(cid:26).... ननननोोोो(cid:28)(cid:28)(cid:28)(cid:28)टटटटििििससससयययय(cid:30)(cid:30)(cid:30)(cid:30) ककककाााा ननननाााामममम एएएएवववव ंंंंपपपपतततताााा ककककााााररररणणणण बबबबततततााााओओओओ ननननोोोो(cid:28)(cid:28)(cid:28)(cid:28)टटटटसससस ’’’’ययययााााययययििििननननणणणणयय((यय(( नननन ))))ााााििििधधधधककककाााा(cid:28)(cid:28)(cid:28)(cid:28)ररररयययय(cid:30)(cid:30)(cid:30)(cid:30) ककककेेेे ििििननननयययय++ुु++ुु
सससस..ंं..ंं सससस%%ंं%%ंं ययययाााा एएएएवववव ंं ंं&&&&ददददननननााााककककंंंं ननननाााामममम ’’’’ययययााााययययििििननननणणणणयय((यय(( नननन
))))ााााििििधधधधककककााााररररीीीी
((((1111)))) ((((2222)))) ((((3333)))) ((((4444)))) ((((5555))))
1. म ैएल जी इंप(cid:11)े , फ़ा सं. DRI/DZU/23/ (cid:9)धान आयुF/ आयुF सीमाशु(cid:21)क अपर महािनदशे क
((cid:3)याय िनण(cid:25)यनन),
203-204, 2रा तल, Int/16/2014 (आयात),
राज व आसूचना
पीपी राठोर चमे बर, जवाहर (cid:28)दनाकं 14.03.2015 इनलJड कंटेनर िडपो -
िनदशे ालय,
माग(cid:25), (SCN No 16/2015). तुग(cid:21)काबाद,
(cid:28)द(cid:21)ली
इंदौर (मLय (cid:9)दशे ), नई (cid:28)द(cid:21)ली.
(तािलका के Qम सं.
2. फ़ा. स.ं DRI/DZU/23/ संयुF/अपर आयFु सीमाशु(cid:21)क
1 से 2 के िलए).
(आयात),
Mी नीरज ली(cid:3)हजरा, Int/16/2014
इनलJड कंटेनर िडपो -
102, D-Nलॉक, (cid:28)दनाकं 30.07.2015
तुग(cid:21)काबाद,
ऑरBज िसEट, पलै ेस कॉलोनी, (SCN No 41/2015).
नई (cid:28)द(cid:21)ली
इंदौर (मLय (cid:9)दशे )
और
Mी अिनल गेहरा,
403, C-Nलॉक, ऑरBज काउंटी,
इंदौर (मLय (cid:9)दशे )
[फा. स. DRI/HQ-CI/50D/CAA-29/2019-CI]
सुचेता Mीजशे , अपर िनदशे क
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence )
NOTIFICATION
New Delhi, the 8th August, 2019
No. 36/2019-Customs (N.T./CAA/DRI)
S.O. 2928(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, Extraordinary, 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, Extraordinary, 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 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:-¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
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 L. G. Impex, F. No. DRI/DZU/23/ Principal Commissioner/ Additional Director
203-204, 2nd Floor, Int/16/2014 Commissioner of Customs General
PP Rathore Chambers, dated 14.03.2015 (Import), (Adjudication),
Jawahar Marg, (SCN No 16/2015). Inland Container Depot- Directorate of
Indore Tughlakabad, Revenue Intelligence,
(Madhya Pradesh), New Delhi. Delhi
2. F. No. DRI/DZU/23/ Joint/Additional (For Sl. No. 1 to 2 of
Sh. Neeraj Linhjara, Int/16/2014 Commissioner of Customs the Table).
102, D-Block, dated 30.07.2015 (Import),
Orange City, (SCN No 41/2015). Inland Container Depot-
Palace Colony, Tughlakabad,
Indore New Delhi.
(Madhya Pradesh)
and
Sh. Anil Gehra,
403, C-Block,
Orange County,
Indore
(Madhya Pradesh)
[F. No. DRI/HQ-CI/50D/CAA-29/2019-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.