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Kohli was heard complaining to the umpires on the fourth day of the match which India went on to lose by 227 runs.
Captain Virat Kohli waged a lone battle with 72, while the duo of James Anderson and Jack Leach destroyed India.
A regular member of the ICC Elite Panel of Umpires since 2012, Oxenford officiated in 62 Test matches, the last of which was the final game of the Australia-India series in Brisbane.
Australia made 369 in the first innings of the series-decider at the Gabba.
A group of Australian spectators were ejected from the Sydney Cricket Ground during the fourth day of the third Test on Sunday.
Play was halted for a few minutes on the fourth day of the third Test between India and Australia after the visiting players complained of abuse from the crowd at the Sydney Cricket Ground.
According to BCCI sources, Siraj was allegedly referred to as a "monkey" by a drunk spectator in one of stands at the Sydney Cricket Ground.
Polosak is the fourth umpire for the Sydney Test between Australia and India.
ICC match referee David Boon imposed the sanction after Tim Paine's side was ruled to be two overs short of the target after time allowances were taken into consideration in the second Test loss to India.
Tendulkar pointed out that the players challenge the on-field umpire's decision since they are unhappy with the call and hence the sport's world governing body needs to seriously look into the issue.