Notification No. 59/2023-Customs (N.T.), Dated 7th August, 2023 discusses the appointment of a Common Adjudicating Authority for the adjudication of the finalization of Provisional Assessment in a Special Valuation Branch (SVB) case concerning M/s. Mageba Bridge Products Pvt. Ltd. (Kolkata) & outlines the authority’s role and specifies the relevant officers for the purpose.
The appointed Common Adjudicating Authority will have the responsibility of exercising the powers and fulfilling duties conferred upon the officers mentioned in the notification. The authority is specifically designated to handle the adjudication of show cause notices mentioned in the notification. These show cause notices relate to various matters, including SCN No. S206(Misc)-270/2016 A Gr-II, SCN No. CUS/APR/MISC/2529/2022/GR4, SCN No. ACC/BOND/FNL/SVB/37/2021/ACCTS, SCN No. S60(MISC)-105/2010A Gr-iv(pt), SCN No. S206(MISC)-12/2020A Gr-II (pt IV), SCN No. CUS/APR/SCN/250/2022-GR 3, and SCN No. 1346/22-23/DC/Gr.IV/CAC/JNCH.
The officers mentioned in column (3) of the table are to be replaced by the officer mentioned in column (4) for each specific noticee and show cause notice. This realignment of authorities ensures the efficient and proper adjudication of the mentioned SVB case.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 59/2023-Customs (N.T.), Dated 7th August, 2023
S.O. 3517(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 the purpose of adjudication of show cause notices mentioned in column (2) therein, namely:-
TABLE
| Name of the Noticee and address (M/s.). | Show Cause Notice number and date. | Name of Adjudicating Authorities. | Common Adjudicating Authority appointed. |
|
(1) |
(2) |
(3) |
(4) |
| M/s. Mageba Bridge Products Pvt. Ltd. 45, Jhowtala Road, Kolkata- 700019, West Bengal, India. | (i) SCN No. S206(Misc)- 270/2016 A Grp-II dated 23.02.2017 |
(i) Additional or Joint Commissioner of Customs (Port) Customs House, Kolkata. | Additional or Joint Commissioner (Port), Group-IV, Customs House, Kolkata. |
| (ii) SCN No. CUS/APR/ MISC/2529/2022/GR4 O/o PR COMMR-CUS-PORT- KOL dated 19.07.2022 | (ii) Assistant Commissioner of Customs, Appr GroupIV (Port), Customs House, Kolkata. | ||
| (iii) SCN No. ACC/BOND/FNL/SVB/37/2 021/ACCTS-O/O PR.COMMR- CUS-AP/ACC-KOLKATA dated 01.09.2022 | (iii) Assistant Commissioner of Customs, Air Cargo Complex, O/o Commissioner of Customs, (Airport and ACC), Kolkata |
||
| (iv) SCN No. S60(MISC)- 105/2010A Gr-iv(pt) dated 27.09.2022 | (iv) Assistant Commissioner of Customs, Appr Group IV (Port), Customs House, Kolkata. |
||
| (v) SCN No. S206(MISC)- 12/2020A Gr-II (pt IV) dated 10.10.2022 | (v) Assistant Commissioner of Customs (Port), Group II Chemical- III, Customs House, Kolkata. | ||
| (vi) SCN No. S206(MISC)- 12/2020A Gr-II (pt IV) dated 10.10.2022 | (vi) Assistant Commissioner of Customs (Port), Group II Chemical- III, Customs House, Kolkata. | ||
| (vii) SCN No. CUS/APR/SCN/250/2022-GR 3-O/O PR COMMR-CUS- PORT-KOLKATA dated 11.10.2022 | (vii) Deputy Commissioner of Customs (Port), APPRAISING Group III, Customs House, Kolkata. | ||
| (viii) SCN No.1346/22- 23/DC/Gr.IV/CAC/JNCH dated 12.11.2022 | (viii) Deputy Commissioner of Customs, Group IV A, NS- III, JNCH, Mumbai. |
[F. No. 451/07/2019-Cus.V]
HARISH KUMAR, Under Secy
