Notification No. 80/2023-Customs (N.T.): Customs Officer Appointments & Adjudication

Introduction: The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Department of Revenue, New Delhi, has issued Notification No. 80/2023-Customs (N.T.) on November 1, 2023. This notification pertains to the appointment of officers for the adjudication of Show Cause Notices. In this article, we will provide a detailed analysis of this notification, highlighting its significance and implications.

Detailed Analysis

1. Powers and Appointments (Section 4, Section 3, and Section 5 of the Customs Act, 1962)

The CBIC, in exercise of its 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, has appointed specific officers mentioned in the notification to exercise the powers and discharge duties related to the adjudication of Show Cause Notices.

2. Purpose of Adjudication

The appointed officers will be responsible for adjudicating Show Cause Notices, as mentioned in the notification. This process is crucial in the context of customs regulations and taxation. Show Cause Notices are typically issued to individuals or entities who are alleged to have violated customs laws, and the adjudication process determines the legal consequences and penalties.

3. Table of Appointments

The notification includes a table that specifies the name of the Noticee(s), their address, the Show Cause Notice number and date, and the name of the adjudicating authorities. It also mentions the common adjudicating authority appointed for the cases. This table provides clarity on the cases and officers involved in the adjudication process.

4. Effective Date

The notification specifies that it will come into force on the date of its publication in the official gazette, indicating that the appointments and adjudication procedures will be effective immediately upon publication.

Conclusion: Notification No. 80/2023-Customs (N.T.) issued by the CBIC plays a crucial role in the administration and enforcement of customs laws in India. The appointment of officers for adjudication of Show Cause Notices is a significant step in ensuring compliance with customs regulations and taxation laws. This notification is a testament to the government’s commitment to maintaining the integrity of customs procedures and upholding the rule of law in matters related to customs violations. It is essential for individuals and entities involved in customs-related activities to be aware of such notifications and cooperate with the appointed authorities during the adjudication process.

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

Notification No. 80/2023-Customs (N.T.) | Dated: 1st November, 2023

S.O. 4759(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 officers mentioned in column (3) of the said Table, for purpose of adjudication of the Show Cause Notices, mentioned in column No (2) of the said Table, in respect of the Noticee mentioned in column No (1) therein, namely:-

TABLE

2. This notification shall come into force on the date of the publication in the official gazette.

[F. No.437/06/2021-Cus IV-Pt.II]

ANANTH RATHAKRISHNAN, Director (Customs)