Ministry of Finance Department of Revenue under clause a of section 152 of the Customs Act

Last updated: 08 January 2021

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This notification from the Ministry of Finance, Department of Revenue, under the Customs Act, 1962, appoints specific officers to act as common adjudicating authorities. These authorities will handle the adjudication of show cause notices issued to particular noticees, as detailed in the provided table. This measure aims to streamline the process of customs dispute resolution.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) Notification No. 03/2021-Customs (N.T./CAA/DRI) New Delhi, the 6th January 2021 S.O. 65(E). -In pursuance ofnotification No. 60/2015-Customs (N.T.), publishedvidenumber G.S.R. 453(E), dated 4thJune 2015 in Gazette of India, Extra-ordinary, Part-II, section 3, sub-section (i), and as amended bynotification No. 133/2015-Customs (N.T.), publishedvidenumber G.S

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FAQ :

The purpose of this notification is to appoint specific officers to act as common adjudicating authorities for the purpose of adjudicating show cause notices issued under the Customs Act.

The appointment is made under clause (a) of section 152 of the Customs Act, 1962.

The Principal Director General, Revenue Intelligence, is making these appointments.

A common adjudicating authority is an officer appointed to exercise the powers and discharge duties related to the adjudication of specific show cause notices for designated noticees.

No, this notification applies to specific cases listed in the table, detailing the noticees, show cause notices, and the appointed adjudicating authorities.

The details of the noticees, show cause notices, and the respective adjudicating and common adjudicating authorities are provided in the table within the notification.