Appointment of CAA in case of M/s Esprit Overseas


Quick Summary
The Central Board of Indirect Taxes and Customs has appointed a Common Adjudicating Authority (CAA) for M/s Esprit Overseas. This appointment is made under the Customs Act, 1962, to handle the adjudication of a specific show cause notice. The designated authority will exercise the powers and discharge the duties related to this notice.

MINISTRY OF FINANC
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION

New Delhi, the 9th September, 2020

Notification No. 86/2020-Customs (N.T.)

S.O. 3067(E).—In exercise of the powers conferred by Sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby appoints officer mentioned in column (4) of the Table below to exercise the powers and discharge duties conferred or imposed on officers mentioned in column (3) of the said Table in respect of Noticee mentioned in column (1) of the Table, for purpose of adjudication of show cause notices mentioned in column No. (2) therein, namely:-

TABLE

Name of the Noticee(s) and Address (M/s.) Show Cause Notice
Number and Date
Name of Adjudicating
Authorities
Common
Adjudicating
Authority appointed
(1) (2) (3) (4)
M/s Esprit Overseas, 661, First Floor, Gandhi Katra, Chandni Chowk, Delhi-110006 Demand cum SCN No. 30/ADC/PBA-3/2020 dated 24.08.2020 issued under C.No.    VIII/Cus-
Audit/OSPCA/EO/APRNo. 09/61/2019/973
dated 25.08.2020
(i) Additional/Joint
Commissioner of Customs, ICD Patparganj, New Delhi
Additional/Joint Commissioner of Customs, ICD Patparganj, New Delhi
(ii) Deputy/Assistant
Commissioner of Customs, ICD Tughlakabad, New Delhi

[F. No. 437/1/2020- Cus IV]

ANANTH RATHAKRISHNAN, Dy. Secy. (Customs)

FAQ :

The Central Board of Indirect Taxes and Customs has appointed the Common Adjudicating Authority.

The purpose is to appoint an officer to exercise powers and discharge duties for the adjudication of a show cause notice issued to M/s Esprit Overseas.

This notification is regarding M/s Esprit Overseas, located at 661, First Floor, Gandhi Katra, Chandni Chowk, Delhi-110006.

The show cause notice number is 30/ADC/PBA-3/2020, dated 24.08.2020.

The originally designated authorities were the Additional/Joint Commissioner of Customs, ICD Patparganj, New Delhi, and the Deputy/Assistant Commissioner of Customs, ICD Tughlakabad, New Delhi.

The authority was appointed under Sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962.

 



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details