Introduction: The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued Notification No. 31/2024-Customs (N.T.) on 26th April 2024. This notification pertains to the appointment of a common adjudicating authority for the finalization of provisional assessments in a Special Valuation Branch (SVB) case concerning M/s Tyco Fire & Security India Pvt. Ltd. This article delves into the specifics of the notification, its implications, and the significance of such appointments.
Detailed Analysis: The notification, in exercise of the powers conferred by the Customs Act, 1962, appoints officers to adjudicate the show cause notices issued to M/s Tyco Fire & Security India Pvt. Ltd. The appointed authorities are tasked with exercising powers and discharging duties concerning the mentioned noticee for the purpose of adjudication.
A table within the notification outlines the details, including the name and address of the noticee, the show cause notice number and date, the name of adjudicating authorities, and the common adjudicating authority appointed. Notably, various show cause notices issued on different dates and locations are mentioned, each with its respective adjudicating authority.
For instance, show cause notices issued to M/s Tyco Fire & Security India Pvt. Ltd. at different locations such as Bengaluru Air Cargo Complex, Chennai Sea Port, Hyderabad Air Cargo Complex, Chennai-VII, New Delhi, ACC Sahar, Andheri (East), Mumbai, and Inland Container Depot, Whitefield, Bengaluru, are listed in the table.
The appointed authorities range from Deputy/Assistant Commissioners of Customs to Assistant Commissioners, each designated to handle specific cases mentioned in the show cause notices.
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MINISTRY OF FINANCE
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
Notification No. 31/2024-Customs (N.T.) | Dated: 26th April, 2024
S.O. 1840(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(s) and Address (M/s.) | Show Cause Notice Number and Date | Name of Adjudicating Authorities | Common Adjudicating Authority appointed |
| (1) | (2) | (3) | (4) |
| M/s Tyco Fire and Security India Pvt. Ltd, D- 601, campus-D, 6th floor, RMZ Centennial, Kundalahalli, Main Road, Bangalore-560048 |
C. No. VIII/48/10/2018 BACC (GR5A) dated 23.07.2018 |
Deputy/Assistant Commissioner of Customs, Group-5A, Bengaluru Air Cargo Complex, Bengaluru- 560300 | Deputy Commissioner of Customs, Group-5A, Bengaluru Air Cargo Complex, Bengaluru-560300 |
| S49/55/2019-GR 5A dated 14.09.2019 | Deputy/Assistant Commissioner of Customs, Group-5A, Chennai Sea Port, Customs Chennai-II, Customs House, 60, Rajaji Salai Chennai-600001 | ||
| C. No S/23/PA/2017/ACC dated 04.09.2019 | Deputy/Assistant Commissioner of Customs, Imports, Hyderabad Air Cargo Complex, Shamshabad, Telengana-5012018 | ||
| F. No S Misc. 752/2018_GR(5A) ACC dated 22.10.2019 |
Deputy/Assistant Commissioner of Customs, Group-5A, (Airport & Air Cargo), Chennai-VII, New Customs House, Meenambakkam Chennai- 600027 | ||
| C. No. VIII/12/ACC import/Group-VA/Misc 798/2020-21 dated 18.12.2020 |
Assistant Commissioner Group VA, New Customs House, Near IGI Airport, New Delhi-110037 | ||
| SCN No. S/3-GEN- 79/2018-19/CRC/ACC dated 27.10.2020 |
Assistant Commissioner, SVB cell, ACC Sahar, Andheri (East), Mumbai. | ||
| SCN No. 638/2020- 21/AC/NS-V/JNCH issued vide F. No. S/26- Misc1056/2020-21/Gr- VA/NS-III, JNCH dated 10.02.2020. |
Assistant Commissioner of Customs, Group VA, NS-V, JNCH, Nhava Sheva-Maharashtra-400707 | ||
| SCN No. 641/2020- 21/GRP- VB/CAC/JNCH issued vide F. No. S/26- Misc/797/2020-21/Gr- VB/JNCH dated 11.12.2020. |
Assistant Commissioner of Customs, Group VB, NS-V, JNCH, Nhava Sheva-Maharashtra-400707 | ||
| C. No. VIII/06/733/2018 ICD (GR 5A) dated 05.08.2021 |
Deputy Commissioner of Customs, Group 5 A O/o the Additional Commissioner of Customs, Inland Container Depot, Whitefield, Bengaluru-560066 |
[F. No. 451/06/2020-Cus.V ]
MEGHA BANSAL, Under Secy.
