The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 58/2024-Customs (N.T.) on September 4, 2024, under the powers conferred by the Customs Act, 1962. The notification appoints adjudicating authorities to handle Show Cause Notices (SCNs) related to customs violations. Specifically, the case involves Zenlayer Inc., based in California, and others, concerning SCN No. 12/2023 dated November 21, 2023. The notification assigns the Additional or Joint Commissioners of Customs in various locations, including Mumbai, Chennai, Lucknow, New Delhi, Kolkata, Hyderabad, Bengaluru, Nagpur, and Indore, to adjudicate the matter.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 58/2024-Customs (N.T.) | Dated: 4th September, 2024
S.O. 3807(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 the officers mentioned in column (3) of the said Table, for purpose of adjudication of the Show Cause Notices, mentioned in column (2) of the said Table, in respect of the Noticee mentioned in column (1) therein, namely:-
TABLE
| Name of Noticee(s) and Address |
Show Cause Notice number and date |
Name of Adjudicating Authorities | Common Adjudicating Authority appointed |
| (1) | (2) | (3) | (4) |
| M/s. Zenlayer Inc., 21680 Gateway Center Drive, Suite 350, Diamond Bar, CA 91765 and others | Show Cause Notice No.12/2023 dated 21st November 2023 (F.No.DRI/DZU/23/Enq- 12/2022) | Additional or Joint Commissioner of Customs, Office of Commissioner of Customs (Preventive), Mumbai | Additional or Joint Commissioner of Customs, Office of Commissioner of Customs (Preventive), Mumbai |
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs, Chennai-III (Preventive), Chennai | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs (Preventive), Lucknow | |||
| Commissioner of Customs (Preventive), New Delhi | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs (Preventive), Kolkata | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs, Hyderabad | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs, Bengaluru | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs, Nagpur | |||
| Additional or Joint Commissioner of Customs, Office of Commissioner of Customs, Indore |
2. This notification shall come into force on the date of the publication in the Official Gazette.
[F. No. 437/06/2021-Cus IV]
ANANTH RATHAKRISHNAN, Director
