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Core Purpose

The Central Board of Indirect Taxes and Customs appoints a Common Adjudicating Authority to adjudicate multiple show cause notices issued to M/s Tyco Fire and Security India Pvt. Ltd. across different customs jurisdictions, under the Customs Act, 1962.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, in Notification No. 31/2024-Customs (N.T.) (S.O. 1840(E)) dated 26 April 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), appoints the Deputy Commissioner of Customs, Group-5A, Bengaluru Air Cargo Complex, Bengaluru-560300, as the Common Adjudicating Authority to exercise the powers and discharge the duties of several named adjudicating authorities in respect of M/s Tyco Fire and Security India Pvt. Ltd. (D-601, Campus-D, RMZ Centennial, Kundalahalli, Bangalore-560048), for adjudication of eight listed show cause notices dated between 23.07.2018 and 05.08.2021, issued respectively by customs authorities at Bengaluru Air Cargo Complex (Group-5A), Chennai Sea Port (Customs Chennai-II), Hyderabad Air Cargo Complex, Chennai Airport and Air Cargo (Chennai-VII), New Delhi (IGI Airport), Mumbai (ACC Sahar, Andheri East, SVB cell), and Nhava Sheva JNCH (Groups VA and VB); the notification bears file number F. No. 451/06/2020-Cus.V and is signed by Megha Bansal, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-26042024-253881 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1748] NEW DELHI, FRIDAY, APRIL 26, 2024/VAISAKHA 6, 1946 MINISTRY OF FINANCE (Department of Revenue) (The Central Board of Indirect Taxes and Customs) NOTIFICATION New Delhi, the 26th April, 2024 No. 31/2024-Customs (N.T.) S.O. 1840(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 (2) therein, namely:- +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | Name of the Noticee(s) and Address | Show Cause Notice Number and | Name of Adjudicating Authorities | Common Adjudicating Authority appointed | | (M/s.) | Date | | | +=====================================+==============================+==========================================+==========================================+ | (1) | (2) | (3) | (4) | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | M/s Tyco Fire and Security India | C.No. VIII/48/10/2018 BACC | Deputy/Assistant Commissioner of | Deputy Commissioner of Customs, | | Pvt. Ltd, D-601, campus-D, 6th | (GR5A) dated 23.07.2018 | Customs, Group-5A, Bengaluru Air Cargo | Group-5A, Bengaluru Air Cargo Complex, | | floor, RMZ Centennial, | | Complex, Bengaluru-560300 | Bengaluru-560300 | | Kundalahalli, Main Road, | | | | | Bangalore-560048 | | | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | S49/55/2019-GR 5A dated | Deputy/Assistant Commissioner of | | | | 14.09.2019 | Customs, Group-5A, Chennai Sea Port, | | | | | Customs Chennai-II, Customs House, 60, | | | | | Rajaji Salai Chennai-600001 | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | C.No S/23/PA/2017/ACC dated | Deputy/Assistant Commissioner of | | | | 04.09.2019 | Customs, Imports, Hyderabad Air Cargo | | | | | Complex, Shamshabad, Telengana-5012018 | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | F.No S Misc. 752/2018_GR(5A) | Deputy/Assistant Commissioner of | | | | ACC dated 22.10.2019 | Customs, Group-5A, (Airport & Air | | | | | Cargo), Chennai-VII, New Customs | | | | | House, Meenambakkam Chennai-600027 | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | C.No. VIII/12/ACC | Assistant Commissioner Group VA, New | | | | import/Group-VA/Misc | Customs House, Near IGI Airport, New | | | | 798/2020-21 dated 18.12.2020 | Delhi-110037 | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | SCN No. S/3-GEN-79/2018-19/ | Assistant Commissioner, SVB cell, ACC | | | | CRC/ACC dated 27.10.2020 | Sahar, Andheri (East), Mumbai. | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | SCN No. 638/2020-21/AC/NS-V/ | Assistant Commissioner of Customs, Group | | | | JNCH issued vide F.No. | VA, NS-V, JNCH, Nhava Sheva-Maharashtra- | | | | S/26-Misc1056/2020-21/Gr-VA/ | 400707 | | | | NS-III, JNCH dated | | | | | 10.02.2020. | | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | SCN No. 641/2020-21/GRP- | Assistant Commissioner of Customs, Group | | | | VB/CAC/JNCH issued vide | VB, NS-V, JNCH, Nhava Sheva-Maharashtra- | | | | F.No. S/26-Misc/797/2020-21/ | 400707 | | | | Gr-VB/JNCH dated | | | | | 11.12.2020. | | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ | | C.No. VIII/06/733/2018 ICD | Deputy Commissioner of Customs, Group 5 | | | | (GR 5A) dated 05.08.2021 | A O/o the Additional Commissioner of | | | | | Customs, Inland Container Depot, | | | | | Whitefield, Bengaluru-560066 | | +-------------------------------------+------------------------------+------------------------------------------+------------------------------------------+ [F. No. 451/06/2020-Cus.V ] MEGHA BANSAL, Under Secy.

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