Appointment of Common Adjudicating Authority for the purpose of adjudication of finalization of Provisional Assessment in SVB case w.r.t. M/s Ecoclean Machines Pvt. Ltd-reg.
Introduction: The Ministry of Finance, through a recent notification dated January 16, 2024, has exercised its powers under the Customs Act, 1962, to appoint a Common Adjudicating Authority for the finalization of provisional assessment in the Specific Valuation Branch (SVB) case concerning M/s Ecoclean Machines Pvt. Ltd.
Detailed Analysis: The notification, numbered 03/2024-Customs (N.T.), grants authority to officers specified in the table to exercise powers and fulfill duties concerning the show cause notices issued to M/s Ecoclean Machines Pvt. Ltd. Two specific show cause notices, along with their details, are highlighted in the table, indicating the Noticee’s name and address, show cause notice numbers, and the appointed adjudicating authorities.
The first show cause notice (SCN) bears reference CRC-7/RPB/2020-21/ACC(I) dated 14.12.2020, DIN No.202012790A000000DD2. The adjudicating authority appointed for this notice is the Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri, Mumbai. Meanwhile, the second SCN, numbered 816/2020-21/GR V/ NS-V/ JNCH and issued vide F. No. S/26-Misc-2 151/2020-21 Gr. V dated 08.02.2021, DIN No. 2021 027 800000000F0A7, designates the Deputy Commissioner of Customs, Gr. V, Jawaharlal Nehru Custom House, Maharashtra, as the adjudicating authority.
The appointment of the Assistant/Deputy Commissioner of Customs, Air Cargo Complex, Sahar, Andheri, Mumbai Customs Zone-III, as the Common Adjudicating Authority signifies a consolidated approach in dealing with the mentioned show cause notices related to M/s Ecoclean Machines Pvt. Ltd.
Conclusion: This official notification, signed by Megha Bansal, Under Secretary, underlines the government’s commitment to efficient customs administration. The appointment of a Common Adjudicating Authority streamlines the adjudication process for the specified SVB case, bringing clarity and coherence to the assessment proceedings for M/s Ecoclean Machines Pvt. Ltd. Stakeholders and industry participants are urged to stay informed about these developments to ensure compliance with customs regulations.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 03/2024-Customs (N.T.) Dated: 16th January, 2024
S.O. 184(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 Address |
Show Cause Notice Number and Date |
Name of Adjudicating Authorities |
Common Adjudicating Authority appointed |
| (1) | (2) | (3) | (4) |
| M/s Ecoclean Machines Pvt. Ltd, Address: A 57/58, H block, Pimpri, MIDC, Pune-41 101 8,Maharashtra. | (i) SCN No. CRC-7/RPB/2020-21/ACC(I) dated 14.12.2020, DIN No.202012790A000000DD2 | (i) Assistant Commissioner of Customs, CRC-II, Air Cargo Complex, Sahar, Andheri, Mumbai | Assistant/ Deputy Commissioner of Customs, Air Cargo Complex, Sahar, Andheri, Mumbai Customs Zone-III |
| (ii) SCN No. 816/2020- 21/GR V/ NS-V/ JNCH issued vide F. No. S/26- Misc-2 151/2020-21 Gr. V dated 08.02.2021, DIN No. 2021 027 800000000F0A7 | (ii) Deputy Commissioner of Customs, Gr. V, Jawaharlal Nehru Custom House, Maharashtra. |
[F. No. 466/24/2022-Cus.V]
MEGHA BANSAL, Under Secy.
