Appointment of Common Adjudicating Authority: Goldripe International Pvt. Ltd.

Introduction: The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs has issued Notification No. 85/2023-Customs (N.T.) on 23rd November 2023. This notification exercises powers conferred by the Customs Act, 1962, appointing specific officers to adjudicate Show Cause Notices. The amendment aims to streamline the adjudication process, with significant implications for entities like M/s. Goldripe International Pvt. Ltd.

Detailed Analysis: The notification introduces a table outlining the details of the noticee, the Show Cause Notice number and date, the name of adjudicating authorities, and the common adjudicating authority appointed. In this instance, M/s. Goldripe International Pvt. Ltd., located in Meerut, Uttar Pradesh, is subject to Show Cause Notice DRI/NRU/C1/26/Int- 02/Enq-23/2021/1649-1658 dated 21.12.2021.

The appointed adjudicating authority for this case is the Additional/Joint Commissioner of Customs (Prev.), Kendriya Bhawan, Aliganj, Lucknow, and the Additional/Joint Commissioner of Customs, Noida Customs Commissionerate, ICD-Dadri, Gautam Budh Nagar. This ensures a fair and unbiased adjudication process.

The amendment, outlined in F. No. 437/06/2021-Cus IV, signifies a strategic move by the authorities to enhance efficiency and transparency in customs-related adjudication. The specific appointment of authorities for each case aims to expedite the resolution of Show Cause Notices and bring about a more streamlined process.

Conclusion: In conclusion, the Customs Act amendment, as indicated by Notification No. 85/2023-Customs (N.T.), marks a pivotal step towards a more efficient and transparent adjudication process. The appointment of specific adjudicating authorities ensures a focused and streamlined approach to resolving Show Cause Notices. Entities, such as M/s. Goldripe International Pvt. Ltd., should stay informed about these changes to navigate customs-related proceedings effectively. The amendment reflects the Ministry of Finance’s commitment to continuous improvement in the administration of customs laws.

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Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 85/2023-Customs (N.T.) | Dated: 23rd November, 2023

S.O. 5040(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 the 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, for purpose of adjudication of the Show Cause Notice, mentioned in column No (2) of the said Table, in respect of the Noticee mentioned in column No (1) therein, namely:-

TABLE

[F. No. 437/06/2021-Cus IV]

ANANTH RATHAKRISHNAN, Director (Customs)