Appointment of Common Adjudicating Authority (CAA) for the purpose of adjudication of finalization of Provisional Assessment in SVB case w.r.t. M/s Royal Canin India Pvt. Ltd
Introduction: The Ministry of Finance, Department of Revenue, through Notification No. 14/2024-Customs (N.T.) dated 21st February 2024, has exercised its powers under the Customs Act, 1962, to appoint an Adjudicating Authority for the finalization of Provisional Assessment in the case of M/s Royal Canin India Pvt. Ltd.
Detailed Analysis: The notification specifies the appointment of officers to exercise powers and duties concerning show cause notices issued to M/s Royal Canin India Pvt Ltd. The table outlines the Noticee, Show Cause Notice details, and the appointed Adjudicating Authority. For instance, the Assistant Commissioner of Customs, CRC-II, Refund, ACC, Mumbai, and the Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva, are appointed for specific notices.
This strategic appointment aims to streamline the adjudication process, ensuring a fair and efficient resolution of the SVB case related to M/s Royal Canin India Pvt. Ltd. The Deputy Commissioner of Customs, Group-1/1A, JNCH, plays a crucial role in this adjudication process, contributing to the overall effectiveness of the Customs Act.
Conclusion: The appointment of a Common Adjudicating Authority signifies the government’s commitment to expeditious and fair resolution of customs-related matters. This move is pivotal in addressing the provisional assessment in the SVB case concerning M/s Royal Canin India Pvt. Ltd. It reflects the continuous efforts of the Ministry of Finance, Department of Revenue, to enhance the efficiency and transparency of customs procedures, ultimately contributing to a robust economic environment. Stakeholders in the industry, particularly those involved with M/s Royal Canin India Pvt. Ltd, should closely monitor these developments to ensure compliance and stay informed about the evolving regulatory landscape.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 14/2024-Customs (N.T.) | Dated : 21st February, 2024
S.O. 817(E).—In exercise of the powers conferred by sub-section (1) of section 4, read with section 3 and sub sections (1) and (1A) 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 (2) therein, namely:-
TABLE
Name of the Noticee and |
Show Cause Notice Number and Date | Name of Adjudicating Authorities |
Common Adjudicating Authority appointed |
(1) | (2) | (3) | (4) |
M/s Royal Canin India Pvt Ltd | (i) F.No. S/3-Misc- 149/2022-23-CRC-II-ACC dated 04.07.2023 | (i) Assistant Commissioner of Customs, CRC-II, Refund, ACC, Mumbai | Deputy Commissioner, Group I/IA, JNCH, Nhava Sheva |
(ii) SCN No. 245 6/2022-23/DC/Gr. 1/1A/NS- 1/CAC/JNCH dated 14.03.2023 | (ii) Deputy Commissioner of Cutoms, Group-1/1A, JNCH |
[F.No. 466/62/2023-Cus.V]
MEGHA BANSAL, Under Secy