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On October 7, 2024, the Ministry of Finance, through Notification No. 65/2024-Customs (N.T.), ap-pointed specific officers to adjudicate various Show Cause Notices under the Customs Act, 1962. The notification, issued by the Central Board of Indirect Taxes and Customs (CBIC), outlines the powers conferred upon the appointed officers for handling adjudication duties related to cases in-volving M/s. Penta Gold Limited and others. The notification specifies the names of the noticees, the respective Show Cause Notice numbers and dates, and the designated adjudicating authorities. No-tably, the Principal Commissioner or Commissioner of Customs (Preventive) in Mumbai is assigned to adjudicate certain notices, while the Commissioner of Customs at the Airport Special Cargo (APSC) in Mumbai is also appointed for different cases. This notification will take effect immediately upon publication in the Official Gazette.

MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 65/2024-Customs (N.T.) | Dated: 7th October, 2024

S.O. 4346(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) of the said Table, namely:-

Table

Name of noticee and address Show Cause Notice number and date Name of Adjudicating
Authority
Common Adjudicating Authority appointed
(1) (2) (3) (4)
M/s. Penta Gold Limited, Mumbai, 30, 1st floor, Zaveri Bazar, Champa gully, Mumbai, Maharashtra and others DRI/NRU/CI/26/Int- 0/Enq-03/2020/367- 380 dated the 25th
February, 2020 under section 124 of the Customs Act, 1962 (52 of 1962)
The Principal Commissioner or Commissioner of Customs (Preventive), New Cus-toms House, Ballard Estate, Mumbai The Additional or Joint Commissioner of Customs (Preventive), Customs House,
15/1 Strand Road, Kolkata
Commissioner of Customs, Airport Special Cargo (APSC), Mumbai.
Cus/AG/170/2023- PCCCC-Imp-Cus- APSC Zone-III- Mumbai, dated the 18th September, 2023
under sub-section (4)
of section 28 of the Customs Act, 1962 (52 of 1962)
Commissioner of Customs, Airport Special Cargo (APSC), Mumbai  

 

 

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 437/06/2021-Cus IV(Pt.III)]
SANJEET KUMAR, Under Secy.

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