Notification No. 60/2020-Customs (N.T./CAA/DRI), Dated: 19.11.2020

Last updated: 25 November 2020

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This notification, dated 19th November 2020, appoints specific officers to act as common adjudicating authorities. These authorities will exercise the powers and discharge the duties of other designated officers. This appointment is made in accordance with previous customs notifications and Section 152 of the Customs Act, 1962. The table details the noticees, show cause notice numbers, the original adjudicating authorities, and the newly appointed common adjudicating authorities for specific cases.

MINISTRY OF FINANCE
(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

(Directorate of Revenue Intelligence)

Notification No. 60/2020-Customs (N.T./CAA/DRI)

New Delhi, the 19th November, 2020

S.O. 4177(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, 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:-

TABLE

S. No.	Name of Noticee (s) and Address	Show Cause Notice Number and Date	Name of Adjudicating Authorities	Common Adjudicating Authority
(1)	(2)	(3)	(4)	(5)
1.	M/s.Microsoft Corporation India Pvt. Ltd., Level 10, Tower C, DLF Epitome, Building No. 5, DLF Cyber City, Phase-III, Gurugram-122002.	F. No. DRI/HZU/ 26D/ Enq-16 (Int-13)/2020 dated 23.09.2020.	Commissioner of Customs (III (Import), Air Cargo Complex, Sahar, Andheri (East), Mumbai.	Principal Commissioner/ Commissioner of Customs (Chennai-VII), Air Cargo Complex, Meenambakkam, Chennai.
			Principal Commissioner of Customs (Import), New Custom House, New Delhi
			Principal Commissioner of Customs (Chennai-VII), Air Cargo Complex, Meenambakkam, Chennai.
2.	Shri Bhavik Mehta, Flat No. 1802, IBIS Building, Near Mahavir Nagar Petrol Pump, Link Road, Kandivali (West), Mumbai-400067 and 11 others.	F.No. DRI/MZU / NS/ENQ-145/ 2019 dated 22.09.2020.	Joint/Additional Commissioner of Customs, Incharge ICD-Pimpri, GST Bhawan, Sasoon Road, Pune.	Joint/Additional Commissioner of Customs, ICD-Pimpri, GST Bhawan, Sasoon Road, Pune.
			Joint/Additional Commissioner of Customs, ICD-Ludhiana, GRFL Complex, Sahnewal, Ludhiana.
			Joint/Additional Commissioner of Customs, Kolkata Port, Custom House, Kolkata.

[F. No. DRI/HQ-CI/50D/CAA-41/2020]

JASPREET SINGH SUKHIJA,

Jt. Director

FAQ :

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

This notification was issued by the Directorate of Revenue Intelligence, under the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs).

The notification is issued in pursuance of previous customs notifications (No. 60/2015-Customs and No. 133/2015-Customs) and under clause (a) of section 152 of the Customs Act, 1962.

The table lists the noticees and their addresses, the relevant show cause notice numbers and dates, the names of the original adjudicating authorities, and the names of the common adjudicating authorities appointed.

Yes, one case involves M/s. Microsoft Corporation India Pvt. Ltd. with a show cause notice dated 23.09.2020, where the common adjudicating authority appointed is the Principal Commissioner of Customs (Chennai-VII) or Principal Commissioner of Customs (Import), New Delhi.

Appointing a common adjudicating authority ensures a unified approach and consistent decision-making for specific cases, potentially streamlining the adjudication process.