Notification No. 16/2025-Customs (N.T.), Dated; 26th March, 2025: Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Delhi Airport Metro Express Pvt. Ltd.
Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 16/2025-Customs (N.T.) dated March 26, 2025, appointing a Common Adjudicating Authority for the finalization of provisional assessments in the Special Valuation Branch (SVB) case concerning M/s Delhi Airport Metro Express Pvt. Ltd. Under the powers granted by the Customs Act, 1962, the notification assigns the Commissioner of Customs, MCH, Mundra, Gujarat, as the Common Adjudicating Authority. The appointment consolidates adjudication responsibilities previously distributed among several officers, including those from the customs offices at Mundra, ICD-Import TKD (New Delhi), JNCH (Maharashtra), NCH (Mumbai), ICD Patparganj (Delhi), and ACC-Import Commissionerate (New Delhi). This move centralizes the handling of multiple show cause notices issued between 2022 and 2024, aiming to streamline the adjudication process.
MINISTRY OF FINANCE
(Department of Revenue)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 16/2025-Customs (N.T.) | Dated; 26th March, 2025
S.O.1484(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 No. (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 Delhi Airport Metro Express
|
Show Cause Notice dated 15.06.2022 vide F. No. CUS/APR/PROJ/47/2022-GR-5-6-O/o Pr Commr- Cus-Mundra |
Commissioner of
|
Commissioner of Customs, MCH, Mundra, Gujarat, |
Show Cause Notice dated 05/07/2022 bearing C No.VIII/ICD/TKD/6AG/Gr.VI/Delhi Airport/133/2022 |
Assistant Commissioner of Customs (Group-VI), ICD-import, TKD, New Delhi. |
||
Show Cause Notice dated 14/07/2022 issued vide file No. S/26-MISC-160/2022- 3/GR.VI/NS-V |
Joint Commissioner of Customs, NS-V, JNCH, Maharashtra |
||
Show Cause Notice dated 18/02/2022 issued vide file No. S/5-17/2009 CC |
Assistant
|
||
Show Cause Notice dated 21/04/2023 bearing C No. VIII/6/ICD/PPG |
Assistant Commissioner of Customs, ICD Patparganj, Delhi. |
||
Show Cause Notice dated 13/02/2024 issued vide file No. CUS/APR/SCN/1016/2023-GR-3/4/6-O/o Pr COMMR-CUS-ACC(I)-DELHI |
ADC, ACC-Import Commissionerate, NCH, New Delhi. |
[F. No. 466/36/2024-Cus V]
SANJEET KUMAR, Under Secy.
