Common Adjudication Authority for Pernod Ricard SVB Case

Appointment of Common Adjudicating Authority for the purpose of adjudication of finalization of Provisional Assessment in SVB case w.r.t. M/s Pernod Ricard India Pvt. Ltd, DLF Phase-II

Introduction: In a significant development for the customs and indirect taxes landscape, the Ministry of Finance’s Central Board of Indirect Taxes and Customs (CBIC) has issued a new notification concerning M/s Pernod Ricard India Pvt. Ltd. This notification, numbered 11/2024-Customs (N.T.) and dated 12th February 2024, marks a pivotal step in the adjudication of a special valuation branch (SVB) case involving provisional assessments.

Detailed Analysis: The notification exercises the powers conferred by subsection (1) of section 4, read with section 3 and subsections (1) and (1A) of section 5 of the Customs Act, 1962. It specifically appoints a Common Adjudicating Authority (CAA) to oversee and discharge duties related to the adjudication of show cause notices issued to M/s Pernod Ricard India Pvt. Ltd. This decision is aimed at streamlining the process and ensuring a focused and efficient resolution of the case.

M/s Pernod Ricard India Pvt. Ltd, located at Building No. 8C, 5th floor, DLF Cyber City, DLF Phase-II, is at the center of this procedural update. The company has been issued with show cause notices for discrepancies in customs valuations and is now subject to scrutiny under the newly appointed CAA.

The appointed Common Adjudicating Authority is the Deputy/Assistant Commissioner of Customs (Adjudication), operating from the office of the Commissioner of Customs (Import), Group I, Inland Container Depot, Tughlakabad, New Delhi. This authority supersedes the previous adjudicating officers from different jurisdictions, consolidating the adjudication process under a single officer for increased efficacy and uniformity.

The show cause notices referenced in the notification include numbers 16/DC/2022-23, 177/2022/DC/ICD-TKD, and 369/2022-23/DC/Gr. I/IA/CAC/JNCH, each emanating from different customs offices but now unified under the singular adjudication authority of the CAA.

Conclusion: The appointment of a Common Adjudicating Authority for the adjudication of the SVB case involving M/s Pernod Ricard India Pvt. Ltd represents a strategic move by the CBIC. By centralizing the adjudication process, the CBIC aims to ensure a more streamlined, efficient, and effective resolution of customs valuation disputes. This approach not only benefits the involved parties by providing clarity and consistency in the adjudication process but also enhances the overall efficiency of customs administration in India. As this case progresses, it will be interesting to observe the impact of this procedural consolidation on the resolution of complex customs valuation disputes.

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 11/2024-Customs (N.T.) | Dated: 12th February, 2024

S.O. 634(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

[F. No. 466/10/2023-Cus.V

KOMILA PUNIA, Dy. Secy.