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

## Policy Analysis Report: Customs Adjudication Authority Appointments - Notification No. 31/2025-Customs (N.T.) **1. Executive Summary:** This report analyzes Notification No. 31/2025-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), dated April 28, 2025. This notification appoints specific officers to act as adjudicating authorities for show cause notices issued to specific noticees under the Customs Act, 1962. The key finding is that the notification aims to streamline the adjudication process by explicitly assigning responsibility for specific cases to designated authorities, clarifying jurisdiction and potentially expediting resolution. **2. Introduction:** The purpose of this report is to provide an informative analysis of Notification No. 31/2025-Customs (N.T.), focusing on its key provisions and likely impact, based solely on the information contained within the provided text. **3. Policy Overview:** This is a *new* policy establishing authority for adjudication. * **Core Objective(s):** The core objective is to appoint specific officers to exercise powers and discharge duties related to the adjudication of show cause notices under the Customs Act, 1962. This ensures clarity of responsibility and potentially expedites the adjudication process. **4. Background and Rationale:** * **Likely Problem/Issue Addressed:** The notification suggests a need for clear assignment of responsibility for adjudicating specific show cause notices. This likely addresses potential ambiguities or delays in the adjudication process that may arise without such specific appointments. Without explicit designation, show cause notices might face delays due to uncertainty about which authority has jurisdiction. **5. Key Provisions / Changes:** * Since this is a new policy establishing authority, the entire notification constitutes the key provisions. * The core provision is the appointment of "Adjudicating Authority appointed" in column 4 of the table to adjudicate the show cause notices issued to the "Noticees" in column 1 of the table, for the show cause notices mentioned in column 2 and originally under the authority in column 3. * Specifically: * **Ms Murrplastik India Private Limited:** Show cause notice dated 03.08.2021, originally under the Assistant Commissioner of Customs Gr.IIACC I, Import, ACC, Sahar, Mumbai, now falls under the authority of the Commissioner of Customs, Customs Zone III, Mumbai. * **Unspecified Noticee:** Show Cause Notice No. 8602024 dated 01.08.2024, originally under the Assistant Commissioner of Customs Gr.2 G NSI, JNCH now falls under the authority of 25ACGr.II GNSICACJNCH **6. Target Audience and Stakeholders:** Based on the provided text, the target audience and stakeholders directly affected include: * **Ms Murrplastik India Private Limited:** As a noticee subject to a show cause notice. * **Assistant Commissioner of Customs Gr.IIACC I, Import, ACC, Sahar, Mumbai:** As the initially responsible authority. * **Commissioner of Customs, Customs Zone III, Mumbai:** As the newly appointed adjudicating authority for the Murrplastik case. * **Assistant Commissioner of Customs Gr.2 G NSI, JNCH:** As the initially responsible authority. * **25ACGr.II GNSICACJNCH:** As the newly appointed adjudicating authority * Other businesses and individuals who may be subject to similar show cause notices under the Customs Act, 1962. * The Central Board of Indirect Taxes and Customs (CBIC). **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible body for issuing this notification. The officers appointed in column 4 of the table are responsible for implementing the adjudication process. * **Timelines or procedures:** The text doesn't provide specific timelines or procedures beyond the fact that the named officers are now responsible for adjudicating the listed show cause notices. It can be inferred that standard adjudication procedures under the Customs Act, 1962, will apply. * The Dte. of Printing at Government of India Press is responsible for uploading the notice while the Controller of Publications, Delhi is responsible for publishing the notice. **8. Expected Outcomes / Impact of Changes:** * The likely intended outcome is to clarify jurisdictional responsibility for specific show cause notices, leading to a more efficient and streamlined adjudication process. This could result in faster resolution of disputes and greater certainty for businesses subject to these notices. The specific appointment of authorities could also improve accountability in the adjudication process. **9. Conclusion:** Notification No. 31/2025-Customs (N.T.) is a significant instrument for clarifying the adjudication process under the Customs Act, 1962. By explicitly assigning adjudicating authority for specific show cause notices, the CBIC aims to enhance efficiency, accountability, and potentially expedite the resolution of customs-related disputes. This clarity is likely to be beneficial for both businesses subject to show cause notices and the customs authorities responsible for enforcement.

Key Entities Referenced