Executive Summary:
This notification, issued by the Ministry of Finance, Department of Revenue, appoints officers as common adjudicating authorities. This is done to exercise powers and discharge duties conferred or imposed on officers, regarding specified noticees. The appointments are made for adjudicating show cause notices, as per the Customs Act of 1962.
Key Points / Main Content:
* **Purpose**: To appoint common adjudicating authorities.
* **Authority**: Principal Director General, Revenue Intelligence.
* **Legal Basis**: Section 152 of the Customs Act, 1962, and previous notifications G.S.R. 453(E) and G.S.R. 916(E).
* **Table of Appointments**: Lists noticees, show cause notice details, original adjudicating authorities, and the appointed common adjudicating authorities.
* **S. No. 1**: Ms. Persistent Systems Limited; F. No. DRIAZU CIENQ77 INT13 2019 dated 30.09.2020; Principal Commissioner of Customs, Nhava ShevaII; Additional Director General of Revenue Intelligence, Mumbai.
* **S. No. 2**: Ms Sony India Pvt. Ltd.; F. No. DRICoZUCHN 25Enq252019 dated 19.08.2020; Principal Commissioner of Customs, Air Cargo Complex Import, New Delhi; Commissioner of Customs, Air Cargo Complex, Bengaluru.
* **S. No. 3**: Ms. John Saw Mill Private Limited; F. No. DRICZU MDUVIII48 Enq 1Int32018 dated 11.09.2020 read with corrigendum dated 25.09.2020; Commissioner of Customs, Tuticorin; Commissioner of Customs, ChennaiII.
* **S. No. 4**: Ms. Honda Cars India Ltd.; F. No. DRICRU VIII26Enq1 Int16 2019 dated 13.08.2020; Commissioner of Customs, Jaipur; Principal Commissioner of Customs, Ahmedabad.
Impact Analysis:
* **Noticees (e.g., Ms. Persistent Systems Limited, Ms Sony India Pvt. Ltd., Ms. John Saw Mill Private Limited, Ms. Honda Cars India Ltd.)**
* Impact: Their show cause notices will now be adjudicated by the appointed common adjudicating authority.
* Action Required: To comply with any requests or directives from the newly appointed adjudicating authority.
* **Original Adjudicating Authorities (e.g., Principal Commissioner of Customs, Nhava ShevaII)**
* Impact: Their adjudicating powers for the specified show cause notices are transferred to the common adjudicating authority.
* Action Required: To transfer relevant case files and provide any necessary assistance to the new adjudicating authority.
* **Appointed Common Adjudicating Authorities (e.g., Additional Director General of Revenue Intelligence, Mumbai)**
* Impact: They are now responsible for adjudicating the specified show cause notices.
* Action Required: To exercise their powers and discharge their duties as per the Customs Act, 1962, and to adjudicate the show cause notices.
Key Entities Referenced
Ministry of Finance, Department of Revenue: The government ministry and department responsible for revenue matters.
Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes and customs duties.
Directorate of Revenue Intelligence: An intelligence agency responsible for combating smuggling and tax evasion.
Customs Act, 1962: The primary legislation governing customs laws in India.
New Delhi: The location of the notification and office of publication, New Delhi, Delhi.
Nhava Sheva, Maharashtra: Location of Commissioner of Customs Nhava Sheva II.
Kolkata, West Bengal: Location of the Kolkata Port Custom House.
Greater Noida, Uttar Pradesh: An industrial development area in Uttar Pradesh where Honda Cars India Ltd. is located.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-19102020-222546
xxxGIDHxxx
CG-DL-E-19102020-222546
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3246] नई ददल्ली, सोमिार, अक्त बू र 19, 2020/आजि न 27, 1942
No. 3246] NEW DELHI, MONDAY, OCTOBER 19, 2020/ASVINA 27, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोड)ड
(रािस्ट्ि आसचू ना जनदिे ालय)
अजधसचू ना
नई ददल् ली, 16 अक् तूबर, 2020
स.ं 56/2020-सीमा िल्ु क (ग.ैट.ै/सीएए/राआजन)
का.आ. 3661(अ).—भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग द्वारा सीमा िल्ु क अजधजनयम 1962
(1962 का 52) की धारा 152के अनुच्छेद (ए) के अतं गतड िारी अजधसूचना स.ं 60/2015-सीमा िुल्क (ग.ैटै.) संख्या
सा.िै.जन. 453(ई), ददनांक 04 िून 2015 द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i) म ें
प्रकाजित एि ं यथा अजधसूचना स.ं 133/2015- सीमा िल्ु क (ग.ै ट.ै ), संख्या सा.िै.जन.916(ई), ददनांक 30 निम्बर 2015
द्वारा भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उपखंड (i)म ें प्रकाजित के द्वारा सिं ोजधत, 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) 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 उपयुडक्त ताजलका के स्ट्तंभ (5) म ें उल्लेजखत
अजधकारी को समान न्द्यायजनणयड न प्राजधकारी के रूप म ें काय डकरने के जलए जनयुक्त करत े ह:ैं-
5000 GI/2020
(1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ताजलका
क्र.स.ं नोटटसी का नाम एि ं पता कारण बताओ नोटटस न्द्यायजनणयड न प्राजधकाटरयों के जनयक्तु न्द्यायजनणयड न
सख्ं या एि ंददनाकं नाम प्राजधकारी
(1) (2) (3) (4) (5)
1. मै पेरजसस्ट्टेंट जसस्ट्टमस जलजमटेड, फ़ा. सं. DRI/AZU/ प्रधान आयुक्त/ आयुक्त सीमा िुल्क, अपर महाजनदिे क
(न्द्याय जनणडयन),
भागीरथ, 402 सेनापजत बापत CI/ENQ-77 (INT- न्द्हािा िेिा-II,
रािस्ट्ि आसूचना
रोड, 13)/2019 ििाहरलाल नेहरू कस्ट्टम हाउस,
जनदिे ालय,
पुणे-411016 ददनांक 30.09.2020 रायगढ़
मुंबई
प्रधान आयुक्त/ आयुक्त सीमा िुल्क,
और 7 अन्द्य।
कोलकाता (पोटड), कस्ट्टम हाउस,
कोलकाता
प्रधान आयुक्त/ आयुक्त सीमा िुल्क,
न्द्यू कस्ट्टम हाउस,
बालािी मंददर के जनकट,
कांडला।
संयुक्त/अपर आयुक्त सीमा िुल्क-IV,
एयर कागो कॉम््लेक्स-जनयाडत,
सहार, अंधेरी (पूि)ड ,
मुंबई।
2. मै सोनी इंजडया प्रा. ललं., फ़ा. सं. प्रधान आयुक्त सीमा िुल्क, प्रधान आयुक्त सीमा
DRI/CoZU/CHN/ िुल्क,
A-18, मोहन को ओपरेटीि एयर कागो कॉम््लेक्स (आयात),
25/Enq-25/2019 एयर कागो
इंडजस्ट्रयल इस्ट्टेट, न्द्यू कस्ट्टम हाउस,
कॉम््लेक्स (आयात),
मथुरा रोड, ददनांक 19.08.2020. नई ददल्ली।
न्द्यू कस्ट्टम हाउस,
संयुक्त/अपर आयुक्त सीमा िुल्क,
न्द्य ूददल्ली-110044
नई ददल्ली
एयरपोटड/एसीसी आयुक्तालय,
और 4 अन्द्य।
एआई एसएटीएस एयर फ्रेट
टर्मडनल, दिे नहल्ली,
बेंगलुरु।
संयुक्त/अपर आयुक्त सीमा िुल्क-
VII,
एयर कागो, न्द्यू कस्ट्टम हाउस,
मीनाम्बक्कम,
चेन्नई।
3. मै िॉन सौ जमल प्राइिेट फ़ा. सं. DRI/CZU/ आयुक्त सीमा िुल्क, प्रधान आयुक्त/
जलजमटेड,
MDU/VIII/48/ Enq- कस्ट्टम हाउस, आयुक्त सीमा िुल्क,
सं. 10/2, सीिालपेरी रोड, 1/Int-3/2018 तूतीकोटरन। कस्ट्टम हाउस,
पलायमकोट्टई, ददनांक 11.09.2020, संयुक्त/अपर आयुक्त सीमा िुल्क तूतीकोटरन।
(चेन्नई-II), कस्ट्टम हाउस,
जतरुनेल्िेजल-627002
ददनांक 25.09.2020 के
चेन्नई।
और 2 अन्द्य। िुजिपत्र के साथ
संयुक्त/अपर आयुक्त सीमा िुल्क,
पठनीय।
कस्ट्टम हाउस,
कोचीन।
4. मै होंडा कासड इंजडया ललं., फ़ा. सं. DRI/CRU/ आयुक्त सीमा िुल्क, प्रधान आयुक्त/
्लॉट सं. A1, VIII/26/Enq-1/ Int- एनसीआर जबलल्डंग, आयुक्त सीमा िुल्क,[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
सैक्टर 40-41, 16/ 2019 स्ट्टाचू सकडल, एनसीआर जबलल्डंग,
सूरिपुर-कसना रोड, ददनांक 13.08.2020. ियपुर। स्ट्टाचू सकडल,
ग्रेटर नोएडा इंडजस्ट्रयल डेव्लपमेंट प्रधान आयुक्त सीमा िुल्क, कस्ट्टम ियपुर।
एटरया, हाउस,
जडजस्ट्रक्ट गौतम बुध नगर, आकाििाणी के जनकट, निरंगपुरा,
उत्तर प्रदिे -201306. अहमदाबाद।
प्रधान आयुक्त सीमा िुल्क,
एयर कागो कॉम््लेक्स (आयात),
न्द्यू कस्ट्टम हाउस,
नई ददल्ली।
संयुक्त/अपर आयुक्त सीमा िुल्क,
आईसीडी-पटपरगंि और अन्द्य
आईसीडीस,
ददल्ली।
संयुक्त/अपर आयुक्त सीमा िुल्क,
कस्ट्टम हाउस, आकाििाणी के
जनकट, निरंगपुरा,
अहमदाबाद।
सहायक/उप आयुक्त सीमा िुल्क,
नोएडा,
कोंकोर कॉम््लेक्स,
गौतम बुध नगर,
ग्रेटर नोएडा।
[फा. स.ं DRI/HQ-CI/50D/CAA-37/2020]
िसप्रीत लसंह सुखीिा, संयुक्त जनदेिक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
(Directorate of Revenue Intelligence)
NOTIFICATION
New Delhi, the 16th October, 2020
56/2020-Customs (N.T./CAA/DRI)
S.O. 3661(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:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
TABLE
S. No. Name of Noticee (s) and Show Cause Notice Name of Adjudicating Common
Address Number and Date Authorities Adjudicating
Authority
(1) (2) (3) (4) (5)
1. M/s. Persistent Systems F. No. DRI/AZU/ Principal Commissioner/ Additional Director
Limited, CI/ENQ-77 (INT-13)/ Commissioner of Customs, General
Bhageerath, 402 2019 dated 30.09.2020 Nhava Sheva-II, (Adjudication),
SenapatiBapat Road, Jawaharlal Nehru Custom Directorate of
Pune-411016 House, Revenue
and 7 others. Raigad Intelligence,
Mumbai.
Principal Commissioner/
Commissioner of Customs,
Kolkata (Port), Custom
House,
Kolkata
Principal Commissioner/
Commissioner of Customs,
New Custom House,
Nr. Balaji Temple,
Kandla.
Joint /Additional
Commissioner of Customs-
IV,
Air Cargo Complex-Export,
Sahar, Andheri (E),
Mumbai.
2. M/s Sony India Pvt. Ltd., F. No. Principal Commissioner of Principal
A-18, Mohan Co DRI/CoZU/CHN/ Customs, Commissioner/
Operative Industrial 25/Enq-25/2019 Air Cargo Complex (Import), Commissioner of
Estate, dated 19.08.2020. New Custom House, Customs,
Mathura Road, New Delhi. Air Cargo Complex
New Delhi-110044 (Import),
Joint/Additional
and 4 others. New Custom House,
Commissioner of Customs,
New Delhi.
Airport/ACC
Commissionerate,
AI SATS Air Freight
Terminal, Devanahalli,
Bengaluru.
Joint/Additional
Commissioner of Customs-
VII,
Air Cargo, New Custom
House, Meenambakkam,
Chennai.
3. M/s. John Saw Mill F. No. DRI/CZU/ Commissioner of Customs, Principal
Private Limited, MDU/VIII/48/ Enq- Custom House, Commissioner/
No. 10/2, Seevalaperi 1/Int-3/2018 dated Tuticorin. Commissioner of
Road, Palayamkottai, 11.09.2020 read with Customs,
Tirunelveli-627002 corrigendum dated Joint/Additional Custom House,
25.09.2020. Commissioner of Customs
and 2 others. (Chennai-II), Tuticorin.
Custom House,
Chennai.
Joint/Additional
Commissioner of
Customs,Custom House,
Cochin.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
4. M/s. Honda Cars India F. No. DRI/CRU/ Commissioner of Customs, Principal
Ltd., VIII/26/Enq-1/ Int-16/ NCR Building, Statue Circle, Commissioner/
Plot No. A1, 2019 dated Jaipur. Commissioner of
Sector 40-41, 13.08.2020. Customs,
Principal Commissioner of
Surjapur-Kasna Road, NCR Building,
Customs, Custom House,
Greater Noida Industrial Statue Circle,
Near Akashwani,
Development Area, Jaipur.
Navrangpura,
District-GoutamBudh
Ahmedabad.
Nagar,
Principal Commissioner of
Uttar Pradesh-201306.
Customs,
Air Cargo Complex (Import),
New Custom House,
New Delhi.
Joint/Additional
Commissioner of Customs,
ICD-Patparganj and other
ICDs,
Delhi.
Joint/Additional
Commissioner of
Customs,Custom House,
Near Akashwani,
Navrangpura,
Ahmedabad.
Assistant/ Deputy
Commissioner of Customs,
Noida, Concor Complex,
GautamBudh Nagar,
Greater Noida.
[F.N. DRI/HQ-CI/50D/CAA-37/2020]
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.