Powers of Adjudication and Show Cause Notice for Customs Cases

[Customs Notification No. 81 (Non Tariff) dated 6th June 2016]

In exercise of powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of Customs Act, 1962 (52 of 1962) and in supersession of order/notification as stated in column (5) of the Table below, the Central Board of Excise and Customs hereby appoints officers mentioned in column (6) to act as a Common Adjudicating Authority to exercise powers and discharge duties conferred or imposed on officers mentioned in column (4) of the Table in respect of noticees mentioned in column (2) of the Table for purpose of adjudication of show cause notices mentioned column (3) of the Table, namely:-

Table

Sl. No.

Name of Noticee and Address

Show Cause Notice Number and date

Name of Adjudicating Authorities

Order/ Notification Number and date

Common Adjudicating Authority Appointed

(1)

(2)

(3)

(4)

(5)

(6)

1

Sh. P.C. Jain, 12/5, 1st Floor, Shakti Nagar, Delhi,

M/s Jain Impex, Sukate Road, Kala-Amb, Distt. Sirmour (H.P.) and others

F. No. 23/63/2007 -DZU dated 13.09.2010

Commissioner of Customs (Import), New Custom House, Mumbai

Order dated 18.11.2010 (F. No. 437/63/2010- Cus-IV)

Commissioner of Customs (Port), Custom House, Kolkata

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Import), Custom House, Kolkata.

2

Sh. Sanjay Gupta, 488, Main Bazar, Sabzi Mandi, Near Ghanta Ghar, Delhi and others

DRI F. No. 23/67/2010-DZU (Serial No. 04/2013) dated 22.01.2013

Additional Commissioner of Customs (Port-Import), Custom House, Chennai

Order dated 03.04.2013 (F. No. 437/21/2013- Cus-IV)

Commissioner of Customs (Import-I), New Custom House, Ballard Estate, Mumbai

Additional Commissioner of Customs (Import), Air Cargo Complex, Chhatrapati Shivaji International Airport, Mumbai Air Cargo, Mumbai

Additional Commissioner of Customs (Port), Custom House, Kolkata

Additional Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Additional Commissioner of Customs (Preventive), Custom House, Amritsar

Additional Commissioner of Customs, (Import and General), New Custom House, New Delhi

Additional Commissioner of Customs (Import), Air Cargo, Kolkata

Additional Commissioner of Customs, New Custom House, Ballard Pier, Mumbai Sea Port, Mumbai

Commissioner of Customs (Preventive), New Custom House, New Delhi

Commissioner of Customs (Port), New Custom House, Kolkata

Commissioner of Customs (Import), Air Cargo Complex, Chatrapati Shivaji International Airport, Mumbai Air Cargo, Mumbai

Commissioner of Customs (Import), Custom House, Kolkata

Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Mulund Container Freight Station and General), New Custom House, Ballard Pier, Mumbai

Commissioner of Customs (Import), New Custom House, Ballard Pier, Mumbai Sea Port, Mumbai

Commissioner of Customs (Import and General), New Custom House, New Delhi

Deputy Commissioner of Customs, (Import and General), New Custom House, New Delhi

Deputy Commissioner of Customs in the office of Commissioner of Customs (Port), Custom House, Kolkata

Deputy Commissioner of Customs (Import), Air Cargo Complex, Chhatrapati Shivaji International Airport, Mumbai Air Cargo, Mumbai

Deputy Commissioner of Customs (Port Import), Custom House, Kolkata

Deputy Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi

Deputy Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Deputy Commissioner of Customs (Import), Inland Container Depot, Ballabhgarh, Faridabad

Deputy Commissioner of Customs (Import), New Custom House, Ballard Pier, Mumbai Sea Port, Mumbai

Deputy Commissioner of Customs, Air Cargo Complex, Hyderabad

Deputy Commissioner of Customs, (Import and General), New Custom House, New Delhi

Deputy Commissioner of Customs (Import), Inland Container Depot, Patparganj, Delhi

Deputy Commissioner of Customs (Import), New Custom House, Mumbai

Deputy Commissioner of Customs in the office of Commissioner of Customs (Preventive), Custom House, Amritsar

3

M/s. Indian Oil Corporation Limited, Panipat Refinery, Panipat and M/s Samsung Engineering Co. Ltd., Korea, having office in India at Plot No-7, Advant Navis Business Park, Level 12-15, Tower A, Sector-142, Expressway, NOIDA

DRI F. No. 23/61/2011-DZU dated 03.05.2013

Commissioner of Customs, Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Order dated 29.10.2013 (F. No. 437/52/2013- Cus-IV)

Commissioner of Customs (Import-II), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs, New Custom House, Ballard Estate Mumbai

Commissioner of Customs, Air Cargo Complex, Sahar, Mumbai

Commissioner of Customs, New Custom House, New Delhi

4

M/s. HQ Lamps Manufacturing Co., Haridwar and others

DRI F. No. 23/57/2010-DZU dated 11.06.2012

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Order dated 31.01.2013 (F. No. 437/02/2013- Cus-IV)

Commissioner of Customs, Inland Container Depot and other Inland Container Depot, Patparganj, Delhi

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs and Central Excise, New CGO Complex, NH-IV, Faridabad

Commissioner of Customs (Container Freight Station, Mulund and General), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Port-Import), New Custom House, Ballard Estate, Mumbai.

Commissioner of Customs (Import and General), New Custom House, New Delhi

5

M/s. Universal Impex, Jodhpur and others

F. No. 840/DRI/ JPR/19-XVI/2009 dated 18.12.2009

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Notification No. 24/2010- Cus(N.T.) dated 22.03.2010

Commissioner of Customs Jodhpur, Statue Circle, NCR Building, Jaipur

Commissioner of Customs, Custom House, Sea Cargo, Chennai.

Commissioner of Customs, Customs Commissionerate, Statue Circle, NCR Building, Jaipur

Commissioner of Customs, Air Cargo, Mumbai

6

M/s. Acry Monomers (India) Pvt. Ltd., New Delhi and others

DRI F. No. 23/77/2007-DZU dated 30.09.2008

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Notification No. 16/2009- Cus(N.T.) dated 20.01.2009

Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Import), Container Freight Station, Mulund, Mumbai

7

M/s. Krishna Tarpaulin Industries, Chennai and others

F. No. VIII/26/187/2013- DRI VIII/48/13/2013- DRI dated 06.01.2014

Commissioner of Customs (Seaport-Import), Custom House, Chennai

Order dated 24.02.2014 (F. No. 437/14/2014- Cus-IV)

Commissioner of Customs, Chennai-II (Port-Import), Custom House, Chennai

Commissioner of Customs (Seaport-Export), Custom House, Chennai

Commissioner of Customs (Port-Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Port-Export), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Import), New Custom House, Ballard Estate Mumbai

Commissioner of Customs (Import), Custom House, Kolkata

8

M/s. Papyrus and M/s/ Papco, No.85, Moody Street, Fort, Mumbai, and others

F. No. VIII/48/38/2012/ DRI dated 04.04.2013

Commissioner of Customs (Seaport-Import), Custom House, Chennai

Order dated 23.05.2013 (F. No. 437/31/2013- Cus-IV)

Commissioner of Customs, Chennai-II (Port-Import), Custom House, Chennai

Commissioner of Customs (Port-Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Port), Custom House, Kolkata

9

M/s. Tristar Airconditioning (P) Ltd., Plot No-118, Industrial Area, Baddi, Distt. Solan (H.P.) having registered office at B-4, Nahar Seth Industrial Estate, Pannalal Silk Mill Compound, 78, LBS Marg, Bhandup (West), Mumbai and others.

M/s. International Corporation, Village Dherowal, PO-Manjholi, Teh: Nalagarh, Solan (H.P.) and others

DRI F. No. 855(4)Ldh/2006/ IV dated 31.03.2009/ 02.04.2009

DRI F. No. 855(4) Ldh/2006/Pt-I dated 23.04.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Notification No. 14/2010- Customs (N.T.) dated 17.02.2010 and Notification No. 60/2010- Cus(N.T.) dated 07.07.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad.

10

M/s. Atam Fibres Pvt. Ltd., B-XXX/4113/3, Beantpura, Street No.1, Chandigarh Road, Ludhiana and othersM/s. Gitane Exports, Kali Sarak, Near Jalandhar Bye Pass, Ludhiana and others M/s. Aabhas Spinners (P) Ltd., C-90, Phase-V, Focal Point, Ludhiana and othersM/s. Olympic Woollen Mills, 368/2, Samarala Road, Bye Pass Chowk, Ludhiana and others

DRI F. No. 856(27)Ldh/2007/ Part- II dated 02.05.2008 and DRI F. No. 856(27)Ldh/2007/ Part- VII dated 27.02.2009/ 03.03.2009DRI F. No. 856(5)Ldh/09 dated 30.05.2009 and DRI F. No. 856(5)Ldh/2009/ dated 23.09.2009DRI F. No. 856(3)Ldh/2009/ Pt-IV dated 14.01.2010DRI F. No. 856(02)/Ldh/2009 /Pt-III dated 13/14.01.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Order dated 24.11.2010 (F. No. 437/71/2009- Cus-IV)---

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs, Inland Container Depot, Patparganj, Delhi

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner or Customs (Port), Custom House, Kolkata

Commissioner of Customs (Mulund Container Freight Station and General), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Import), Custom House, Chennai

Both the Show Cause Notices are answerable to Additional Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs, Custom House, The Mall, Amritsar.

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai.

Joint/Additional Commissioner of Customs (Import), (Mulund Container Freight Station and General), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs, Custom House, The Mall, Amritsar

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Import), Custom House, Chennai.

Commissioner of Customs (Mulund, Container Freight Station and General), Custom House, Mumbai

11

M/s. Raghu Exports (India) Pvt. Ltd, Kapurthala Road, Jalandhar and others

DRI F. No. 856(30)LDH/ 2007/Pt-VI dated 24.09.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Order dated 15.09.2011 (F. No. 437/19/2011- Cus-IV)

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs, Surat, New Central Excise Building, Surat

Commissioner of Customs, Kendriya Bhawan, Aliganj, Lucknow

Commissioner of Customs, Jodhpur having his office at New C. R. Building, Statute Circle, Jaipur

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi and In-charge of Inland Container Depot, Patparganj, Delhi

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Port), Custom House, Kolkata

Commissioner of Customs (Import), Custom House, Chennai

12

M/s. Prime Leathers, Jalandhar and others

DRI F. No. 856(31)LDH/ 2007/Pt dated 06/09.12.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Order dated 04.10.2011 (F. No. 437/23/2011- Cus-IV)

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs, Air Cargo Export, New Custom House, New Delhi

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Port Export), Custom House, Chennai

Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Port), Custom House, Kolkata

13

M/s. Gee Kay International, C-29-30, Sports and Surgical Complex, Kapurthala Road, Jalandhar and others

DRI F. No. 856(32)Ldh/2007/ Pt.-IV dated 09.12.2010

Commissioner of Customs (Preventive), The Mall, Amritsar

Order dated 28.06.2011 (F. No. 437/12/2011- Cus-IV)

Commissioner of Customs (Preventive), The Mall, Commissioner of Customs, Amritsar

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Commissioner of Customs, Air Cargo Export, New Custom House, New Delhi

Commissioner of Customs (Export Promotion), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Central Excise and Customs, Vishakhapatnam-II, Central Excise Building, Port Area, Vishakhapatnam (In-charge Kakinada port)

Commissioner of Customs (Port), Custom House, Kolkata

Commissioner of Customs (Import), Custom House, Chennai

Commissioner of Customs (Mulund Container Freight Station and General), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

14

M/s. Shakun International, 1223, Gram Tibba, Dehlon Road, Ludhiana and othersM/s. M. K. International, Nirmal Market, Oswal Street, Miller Ganj, Ludhiana, and others

DRI F. No. 23/31/2003-DZU dated 27.02.2009DRI F. No. 23/31/2003-DZU dated 26.05.2008

Commissioner of Customs (Preventive), The Mall, Amritsar

Notification No.179/2009- Cus(N.T.) 11.12.2009

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs (Port), Custom House, Kolkata

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs (Export Promotion), E.P Commissionerate, Ballard Estate, New Custom House, Mumbai

15

M/s. Kirpal Exports, D-269, Phase-VIII, Focal Point, Ludhiana and others

DRI F. No. 856(36)LDH/ 2005/Pt. V dated 18.05.2007

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi,

Commissioner of Customs, Surajpur

Commissioner of Customs, Kolkata

(Duty Demand has been jointly)

Order dated 10.01.2012 (F. No. 437/09/2011- Cus-IV)

Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi

16

M/s. Ganesh Agro 7-8, Focal Point, Sangrur and others

F. No. 856(5) LDH/2006 dated 29.09.2007F. No. 856(5)LDH/2006 dated 10.09.2007

Commissioner of Customs (Preventive) , The Mall, Amritsar

Notification No. 28/2009- Cus(N.T.) dated. 17.03.2009--

Commissioner of Customs Ludhiana, Inland Container Depot, GRFL, G.T. Road, Sahnewal, Ludhiana

Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

17

M/s. Sambhav Textile Ltd., Village Khawajke, Rahon Road, Ludhiana and others

DRI F. No. 856(12)LDH/ 2006/Pt-I dated 28.07.2008

Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi

Notification No. 129/2009- Cus(N.T.) dated. 28.08.2009

Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, Delhi

Commissioner of Customs, IGI Air Cargo, New Delhi

Commissioner of Customs, Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Commissioner of Customs, Customs and Central Excise Commissionerate, Coimbatore

Commissioner of Customs, IGI Airport, New Delhi

Commissioner of Customs, Kakinada, Kolkata

Commissioner of Customs, Inland Container Depot, Mangalore

Commissioner of Customs, The Mall, Amritsar

18

M/s. R.K. Soap & Oil Traders, Sangrur and others

F. No. 856(22) LDH/06/Pt-II dated 31.03.2009

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Notification No. 151/2009- Cus(N.T.) dated. 09.10.2009

Commissioner of Customs (Preventive), The Mall, Amritsar

Commissioner of Customs, The Mall, Amritsar

19

M/s. Siddharath Oils, B-XXXIII-325/1C, Ashok Nagar, Ludhiana and others

F. No. 856(22) LDH/06/Pt-I dated 31.03.2009

Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad

Notification No. 152/2009- Cus(N.T.) dated 09.10.2009

Commissioner of Customs, The Mall, Amritsar

 

20

M/s. Hages Business Solutions Pvt. Ltd., Trivandrum and another

F. No. DRI/CHN/VIII/10 /09/2010 O.R.No. DRI/TVM/3/2009 dated 14.10.2010

Joint/Additional Commissioner of Customs, Air Cargo Complex, Chennai

Order dated 25.10.2013 (F. No. 437/08/2010- Cus-IV)

Joint/Additional Commissioner of Customs, Office of Commissioner Customs, CR Building, Queen's Road, Bengaluru

21

M/s. GTN Textiles Ltd, Kochi and another

F. No. DRI/CHN/VIII/10 /04/2010 dated 10.03.2010

Joint/Additional Commissioner of Customs, Air Cargo Complex, New Custom House, New Delhi

Joint/Additional Commissioner of Customs, Office of Commissioner Customs, CR Building, Queen's Road, Bengaluru

22

M/s. Tata Steel Ltd., Kolkata and others

DRI F. No. 69/KOL/APP/ 2009 dated 18.04.2010 read with Amendment dated 26.07.2010

Commissioner of Customs (Airport and Administration), Kolkata

Order dated 01.03.2012 (F. No. 437/06/2013- Cus-IV)

Commissioner of Customs (Airport and Air Cargo), Custom House, Kolkata

[F. No. 437/01/2016-Cus-IV]