The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 21/2018-Customs (N.T./CAA/DRI) dated October 01, 2018, has appointed an officer of common adjudicating authority to act as an adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in adjudication of show cause notices.
Therefore, the gist of the aforesaid notification is represented in a tabular form:
| SL.No.
|
Name of Notice (s) and Address | Show Cause Notice Number and Date | Name of Adjudicating Authorities | Name of Adjudicating Authorities |
| 1. | Sh. Umesh Verma, S/o Late Sh. Om Prakash Verma, R/o A-74, DLF Capital Greens, Moti Nagar, Najafgarh Road, New Delhi-110015 and 7 others. | F. No. DRI/DZU/34/ Enq-23/2017 Dated 11.04.2018 | Joint/Additional Commissioner of Customs (Preventive), Custom House, The Mall, Amritsar. | Joint/Additional Commissioner of Customs (Preventive), Custom House, The Mall, Amritsar |
| Joint/Additional Commissioner of Customs, IGI Airport, Terminal-3, New Delhi | ||||
| Joint/Additional Commissioner of Customs, Air Cargo Complex (Export), New Custom House, New Delhi. | ||||
| 2. | M/s Laxmi Fabrics, 60/4 GIDC Estate, Near Odhav Fire Station Odhav, Ahmedabad, Gujarat-382415 and 40 others. | F. No. DRI/AZU/Int13/2016 dated 31.07.2018 | Principal Commissioner of Customs (Chennai-IV), Custom House, Chennai. | Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai. |
| Joint/Additional Commissioner of Customs (Port), Custom House, Kolkata. | ||||
| Principal Commissioner/ Commissioner of CGST, Siddhi Sadan, Narayan Upadhyay Marg, Bhavnagar. |
The notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt_caa_dri_21.pdf;jsessionid=6B5B2C3583945058CB9198B5CC946710