Jurisdiction of Commissionerates ( Nhava Sheva-1 / II/ III/ IV /V General ) under Mumbai Customs Zone-II, Modification in Public Notice No. 36/2014 dated 10th October 2014, as amended vide Public Notice No. 38/2014, dated 16.10.2014, 02/2015 dated 08.01.2015, 17/2015 dated 25.02.2015, 59 dated 13.10.2016 - Customs - 91/2018

OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS, MUMBAI ZONE II ,JAWAHARLAL NEHRU CUSTOM HOUSE, POST: SHEVA TAL. URAN, DIST- RAIGAD, MAHARASHTRA 400707. Tel No.: 022- 27244736; /Fax022:-27243242Email:[email protected] F. No. S/V-30-MISC-418/2014 CCO M-II ( A Cell) Date: 30.05.2018 PUBLIC NOTICE NO. 91/2018 Subject: Jurisdiction of Commissionerates ( Nhava Sheva-1 / II/ III/ IV /V General ) under Mumbai Customs Zone-II, Modification in Public Notice No. 36/2014 dated 10th October 2014, as amended vide Public Notice No. 38/2014, dated 16.10.2014, 02/2015 dated 08.01.2015, 17/2015 dated 25.02.2015, 59 dated 13.10.2016. Pursuant to Cadre Restructuring in CBEC and consequent Ministry of Finance (Department of Revenue) s Notification Nos. 77/2014-Customs (N.T.) and 78/2014- Customs (N.T.) both dated 16.09.2014, allocation of jurisdiction and work was made among six Commissionerates [Namely Nhava Sheva (General), Nhava Sheva-I to V Commissionerates] in Mumbai Customs, Zone-II and the same was published vide Public Notice No. 36/2014 dated 10.10.2014, which was subsequently amended subsequently vide various Public Notices including Public Notice No. 38/2014, dated 16.10.2014, 02/2015, dated 08.01.2015, 17/2015 dated 25.02.2015, Public Notice No. 125/2016 dated 08.09.2016 and other Public Notices issued from time to time. 2. The work allocation among the Commissionerates according to aforesaid public Notices has been as under: Sr No Commissionerate Work Allocation 1 Nhava Sheva- (General) Public Notice No. 36/2014, dated 10.10.2014: PG, EGM, Liquid Bulk Cargo, DPD, Disposal, P E, Vigilance, Cash, Import Noting, CFS Management Policy Cell, SEZ, adjudication of cases pertaining to jurisdiction Public Notice No. 38/2014, dated 16.10.2014: FSP, MCD, BG Cell, Prosecution (Exports) COFEPOSA Public Notice No. 02/2015 dated 08.01.2015: Correspondence Records (Transferred from NS-II to NS-G) Public Notice No. 17/2015 dated 25.02.2015: CIU (Transferred from NS-I to NS-G) 2 Nhava Sheva-I (Pr. Comm.) Public Notice No. 36/2014, dated 10.10.2014: Import Examination Export assessment/ Examination in the Cluster, adjudication of cases pertaining to Cluster, assessment under Group V, Group I/IA and 2 H-K, EDI, CIU (Transferred to NS-G vide Public Notice No. 17/2015 dated 25.02.2015 ), Refund, Audit (Imports), Appraising Main (Imports) Public Notice No. 38/2014, dated 16.10.2014: Container Task Force, Legal Prosecution (Imports), Valuation Cell, Adjudication Cell (Imports) Public Notice No. 125/2016 dated 08.09.2016: PCA, OSPCA Audit (Exports) transferred from Nhava Sheva-I to Nhava Sheva-V 3 Nhava Sheva-II (Pr. Comm.) Public Notice No. 36/2014, dated 10.10.2014: Import Examination Export assessment/ Examination in the Cluster, adjudication of cases pertaining to Cluster, assessment under Group 7H, 7U and 7I, DBK, Review (exports), License, Export Docks (Admn) SIIB( X) Public Notice No. 38/2014, dated 16.10.2014: Correspondence Records (Transferred from NS-II to NS-G vide Public Notice No. 02/2015 dated 08.01.2015) , RRC (Exports), Legal (Exports) TCU 4 Nhava Sheva-III Public Notice No. 36/2014, dated 10.10.2014: Import Examination Export assessment/ Examination in the Cluster, adjudication of cases pertaining to Cluster, assessment under Group IV, VI and 2G, Import Docks (Admn), Sample Cell, CSD, LRM, IPR Public Notice No. 38/2014, dated 16.10.2014: RRC (Imports) 5 Nhava Sheva-IV Public Notice No. 36/2014, dated 10.10.2014: Import Examination Export assessment/ Examination in the Cluster, adjudication of cases pertaining to Cluster, assessment under Group 7D and 7G, AM(X), UB Centre, Audit (Exports) Public Notice No. 38/2014, dated 16.10.2014: Container Cell, Adjudication Cell (Exports) Public Notice No. 125/2016 dated 08.09.2016: PCA, OSPCA Audit (Exports) transferred from Nhava Sheva-I to Nhava Sheva-V 6 Nhava Sheva-V Public Notice No. 36/2014, dated 10.10.2014: Import Examination Export assessment/ Examination in the Cluster, adjudication of cases pertaining to Cluster, assessment under Group VA/VB, III, 2 and 2A-F, Bonds, SIIB (Imports), Review (Imports) Public Notice No. 38/2014, dated 16.10.2014: SVB DYCC Public Notice No. 125/2016 dated 08.09.2016: PCA, OSPCA Audit (Exports) transferred from Nhava Sheva-I to Nhava Sheva-V 3. In view of the decision of the Board that that work of transactional audit and OSPCA pertaining to Mumbai Zone-II to be delegated to one of the executive Commissionerate (as exception created regarding divesting of post clearance transactional, thematic and OSPCA from executive Commissionerates of Mumbai Zone- II), transfer of appraising work of Group-VII at all Customs location to import appraising groups and to further rationalize the jurisdiction of six Commissionerates under Mumbai Customs, Zone-II, IT has been decided that jurisdiction of six Commissionerates under Mumbai Customs, Zone-II would be as mentioned below from 04.06.2018. 4. Following work allocation is being made among six Commissionerates of Mumbai Customs Zone-II. Commissionerate Heads Description NHAVA SHEVA- (GENERAL) Port Terminal JNPCT, GTI, NSICT, NSIGT, MBCT Centralized / other sections Preventive General P E, PSO, Cash Section Vigilance CIU IGM, EGM Co- ordination Cell Boarding Section Import Noting BG Cell CHS, MTO, MCD CCSP Management Cell Visitors Entry Management FSP / E-sealing permissions Disposal /CTF SEZ Document Management System Customs Broker License Management Correspondence Records Container Cell Accounts Pay Bill NHAVA SHEVA -I Import Groups 1 1A, 2 2A-F, 2G, 2H-K Centralized / other sections EDI Appraising Main (Import)- for NS-I, NS-III NS-V Commissionerates E-Sanchit, issues Single Window issues UB Centre Liquid Bulk Cargo Centralized Revenue Recovery Cell (CRRC) Country of Origin Cell (COO) Warehouses / Bond Import examination / of goods Goods handled /stored / transited through CFSs as mentioned in Para 5 below. NHAVA SHEVA II Centralized / other sections Centralized Export Assessment Cell (CEAC) Export Promotion (EP) Schemes Management Monitoring Cell (EPCG, DEEC, DFIA, EOU etc monitoring cell) Export Proceeds Realization Monitoring Cell Registration of all licenses SIIB(X) Drawback License Section RoSL IGST Refund Parking Plazas (including Electronic Sealing work) Appraising Main (Export) - for NS-Gen NS-II Commissionerates Assessment, examination / inspection of export goods Goods exported through all CFSs, Parking Plaza and Port Terminals of Mumbai Customs Zone-II. NHAVA SHEVA - III Import Groups 3, 4 Centralized / other sections Container Scanning Division, Work related to Container Scanning Module (CSM) Centralized Refund Section SAD Trade facilitation Cell Direct Port Delivery (DPD) Cell RMS Facilitation Cell AEO Cell Import examination / of goods Goods handled /stored / transited through CFSs as mentioned in Para 5 below. Goods examined inside the Terminal (DPD Consignments). NHAVA SHEVA IV Transaction based Audit (for imported or exported goods cleared from Mumbai Customs Zone-II) Thematic Audit and OSPCA (As per CBIC instructions) Centralized Audit Cell NHAVA SHEVA V Import Groups 5, 5-A, 5-B, 6 Centralized / other sections Centralized Legal Cell (CLC) Prosecution COFEPOSA Central Review Cell Sample Cell CRCL Lab Central Valuation Cell (including SVB cases) Central Adjudication Cell (CAC) SIIB (Import), Local Risk Management (LRM), IPR, Environment Protection Unit (EPU) Import examination / of goods Goods handled /stored / transited through CFSs as mentioned in Para 5 below. 5. It has been decided that the Commissionerates shall have jurisdiction over following CFSs/ Port terminals under their jurisdiction for all functions: Commissioner ate Terminal / CFSs ICES Code 1 Nhava Sheva- (General) Jawaharlal Nehru Port Trust INNSA1JNP1 Gateway Terminal India Pvt. Ltd. INNSA1GTI1 NSICT INNSA1NSI1 NSIGT INNSA1NSG1 Bharat Mumbai Container Terminal (MBCT) INNSA1BMC1 2 Nhava Sheva-l Speedy Multimodes Ltd. INNSA1SML1 (10 CFSs) Central Warehousing Corporation CFS, Dronagiri Node INNSA1CWC2 Container Corp. of India Ltd. (DRT) INNSA1CON1 Punjab State Container Warehousing Corp. Ltd. INNSA1PSC1 APM Terminals Pvt. Ltd (Old Maersk) INNSA1MRK1 CWC Impex Park Ltd. INNSA1CWC4 Maharashtra State Warehousing Corp. INNSA1MSW1 Seabird Marine Services Pvt. Ltd. INNSA1SMS1 Vaishno Logistics Yard INNSA1JWL1 JWR Logistic Pvt. Ltd INNSA1JWL1 3 Nhava Sheva-III Gateway Distriparks Ltd. CFS INNSA1GDL1 (11 CFSs) APM Terminals Pvt. Ltd. (Annex) (New Maersk) INNSA1MRK2 CWC Logistics Park (Hind) INNSA1CWC3 United Liner Agencies of India Pvt. Ltd. INNSA1ULA1 Balmer Lawrie Co. Ltd. INNSA1BLC1 CWC District Park Ltd. INNSA1CWC5 Continental Warehousing Ltd. INNSA1COW1 Ameya Logistics Pvt. Ltd. INNSA1AML1 All cargo Logistics Ltd.(formerly Trans India) INNSA1ACL1 International Cargo Terminal Private Limited INNSA1ICT1 All cargo Logistics Ltd., Koproli INNSA1TLP1 4 Nhava Sheva-V TG Terminals Pvt. Ltd. INNSA1FCL1 14 (CFSs) EFC Logistics India Private Limited INNSA1ELP1 Sarweshwar Logistics INNSA1SLS1 Ocean Gate Container Terminals Pvt. Ltd. INNSA1OGC1 Take care Logistics Park (India) Pvt. Ltd. INNSA1PPL1 JWC Logistics Park INNSA1JLP1 CWC Kalamboli INNSA1CWC1 Navkar Corporation Ltd. INNSA1NCL3 Navkar Corporation Ltd.-I INNSA1NCL2 Navkar Corporation Ltd.-II INNSA1NCL1 Ashte Logistice Pvt. Ltd. INNSA1ASL1 Apollo Logisolutions Ltd. INNSA1ALS1 Indev Logistics Pvt. Ltd. INNSA1ILP1 SBW Logistics Pvt. Ltd. INNSA1SB 6. JURISDICTION ABOUT ADJUDICATION CASES: 6.1. Centralised Adjudication Cell has been created vide Office Order No 18/2016, dated 25.04.2016 for the purpose of centralized monitoring of all show cause notices issued and all adjudication orders passed. It will continue to be responsible for allocating Centralized SCN Sr. No. to all the Groups/Sections and Intelligence Units (to be incorporated in all SCNs) as prescribed vide Standing Order No 57/2016, dated 13 th October 2016. Further, CAC is also responsible for entering the details of OIO issued in respect of such SCNs after receipt of copy of OIO from Adjudicating Authority. 6.2. Jurisdiction in regard to adjudication was clarified vide Public Notice No 59/2016, dated 13th October 2016. However, due to modification in the work allocation among the Nhava Sheva Commissionerates, revised guidelines to decide jurisdiction in regard to adjudication cases will be as under: 6.2.1. IMPORT (Normal Import or import under Export Promotion Schemes): i. The cases detected after filing of documents (Bill of Entry etc.) shall be dealt by the concerned Section/Assessment Group to whom the filed documents pertain, irrespective of the location of CFS. ii. In cases where the detection is prior to filing of the documents (Bill of Entry etc.), the Section/Assessment Group shall be decided on the basis of findings of the investigation (depending upon appropriate classification of goods). iii. Cases on issues of mis-declaration / overvaluation / other contravention of goods imported under MEIS / SEIS Scheme and other Chapter 3 schemes will be dealt by concerned import assessment Group only). iv. The cases involving more than one Section/Assessment Group shall be dealt by the Section/Assessment Group involving higher / highest declared Value. Similarly, in cases where the different commodities are involved, the case shall be dealt by the Section/Assessment Group in accordance with classification of goods having highest value. v. The cases booked by agencies such as DRI, M P, R I etc., where either investigation reports are received from these agencies for the purpose of issue of SCN or SCNs already issued by these agencies are received for adjudication, will also be dealt in accordance with aforesaid guidelines. 6.2.2. EXPORT (Normal Export or export under Drawback or other Export Promotion Schemes) will be dealt by Nhava Sheva-II Commissionerate: i. Cases on issues of mis-declaration / overvaluation of goods to claim wrong drawback. ii. Cases for recovery of drawback where export proceeds not realized. iii. Cases on issues of mis-declaration / overvaluation / other contravention of goods exported under MEIS / SEIS Scheme. iv. Cases on issues of mis-declaration / overvaluation / other contravention of goods exported or imported under Advance Authorization Scheme, DFIA EOU Scheme, EPCG Scheme. v. Cases on issues of mis-declaration / overvaluation / other contravention of goods exported under SEZ Scheme as well all other export fraud cases (Eg. Export of red sanders, SCOMET items, DEPB fraud etc.) will be dealt by SIIB (Export) Section of NS-II. vi. In cases where the different export promotion schemes are involved, the case shall be dealt by the Section/Assessment Group involving highest Duty/Incentive among them. 6.3. Such SCNs are needed to be taken up for adjudication based on monetary limit in terms of Board Circular No. 24/2011-Cus., dated 31.05.2011 as modified vide Circular No 14/2014-Cus., dated 11-12-2014. Consequent to adjudication of such cases, said specified sections will also be responsible for recovery of arrears, taking possession of confiscated goods and preparing comments/Memorandum of Cross Objections/Miscellaneous Appeals and reporting such particulars in MPR and other reports. 7. Cases pending for adjudication as on 04.06.2018, irrespective of above jurisdiction (Para 6), in respect of following category of cases, Adjudicating Authority would be as under: 7.1. where Common Adjudicating Authority has been appointed by Board or DGRI, the common adjudicating authority so appointed shall adjudicate the case, 7.2. in all other cases, where Personal Hearing has already been held, the same officer who has conducted the PH shall continue to be the Adjudicating Authority. 8. In case of any difficulty, the specific issue may be brought to the notice of Additional/ Joint Commissioner in charge of Chief Commissioners Office. (email address: [email protected]) 9. This, issues with approval of the Chief Commissioner of Customs, Mumbai Zone-II, JNCH. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff. Sd/- (Dhirendra Lal) Addl. Commissioner of Customs, Chief Commissioner s Office