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Core Purpose

Notification appointing a Common Adjudicating Authority under Section 4 read with Sections 3 and 5 of the Customs Act, 1962 for adjudication of two Show Cause Notices issued against M/s Penta Gold Limited.

Detailed Summary

The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, issued S.O. 4346(E) (Notification No. 65/2024-Customs (N.T.)) dated 7th October 2024, exercising powers under 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), appointing the Commissioner of Customs, Airport Special Cargo (APSC), Mumbai, as the Common Adjudicating Authority to exercise powers and discharge duties in respect of two Show Cause Notices issued against M/s. Penta Gold Limited, Mumbai (30, 1st floor, Zaveri Bazar, Champa Gully): DRI/NRU/CI/26/Int-0/Enq-03/2020/367-380 dated 25th February 2020 (issued under Section 124 of the Customs Act, 1962, originally to be adjudicated by the Principal Commissioner or Commissioner of Customs (Preventive), New Customs House, Ballard Estate, Mumbai), and Cus/AG/170/2023-PCCCC-Imp-Cus-APSC Zone-III-Mumbai dated 18th September 2023 (issued under sub-section (4) of Section 28 of the Customs Act, 1962, originally to be adjudicated by the Additional or Joint Commissioner of Customs (Preventive), Customs House, Kolkata). The notification takes effect from the date of its publication and is issued under F. No. 437/06/2021-Cus IV(Pt.III), signed by Sanjeet Kumar, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-08102024-257743 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3987] NEW DELHI, MONDAY, OCTOBER 7, 2024/ASVINA 15, 1946 MINISTRY OF FINANCE (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification New Delhi, the 7th October, 2024 [ No. 65/2024-Customs (N.T.)] 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, | DRI/NRU/CI/26/Int-0/Enq-03/2020/367-380 dated the 25th | The Principal Commissioner or Commissioner of Customs (Preventive), New Customs House, Ballard Estate, Mumbai | Commissioner of Customs, Airport Special Cargo (APSC), Mumbai. | | Mumbai, 30, 1st floor, Zaveri Bazar, Champa gully, | February, 2020 under section 124 of the Customs Act, 1962 | | | | Mumbai, Maharashtra and others | (52 of 1962) | | | +------------------------------------------------------+-------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------+------------------------------------------------------+ | M/s. Penta Gold Limited, | Cus/AG/170/2023-PCCCC-Imp-Cus-APSC Zone-III-Mumbai, dated the 18th| The Additional or Joint Commissioner of Customs (Preventive), Customs House, 15/1 Strand Road, Kolkata | Commissioner of Customs, Airport Special Cargo (APSC), Mumbai | | Mumbai, 30, 1st floor, Zaveri Bazar, Champa gully, | September, 2023 under sub-section (4) of section 28 of the | | | | Mumbai, Maharashtra and others | Customs Act, 1962 (52 of 1962) | | | +------------------------------------------------------+-------------------------------------------------------------------+---------------------------------------------------------------------------------------------------------------------------------+------------------------------------------------------+ 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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