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 Notification No. 41/2025 **1. Executive Summary:** This report analyzes Customs Notification No. 41/2025 (S.O. 2554(E)), issued by the Central Board of Indirect Taxes and Customs (CBIC) on June 11, 2025. This notification pertains to the adjudication of show cause notices issued under the Customs Act, 1962. The notification appoints specific officers to exercise powers and discharge duties related to the adjudication process for identified noticees and show cause notices. The key finding is the assignment of authority for specific cases to designated officers, likely to improve efficiency and clarity in the customs adjudication process. **2. Introduction:** This report provides an overview and analysis of Customs Notification No. 41/2025, based solely on the information provided within the document itself. The purpose is to inform affected industries about the changes to adjudication authority stipulated by this notification. **3. Policy Overview:** This notification is not an amendment but a new policy. * **Core Objective(s):** The core objective, inferred from the text, is to designate specific adjudicating authorities for specific show cause notices and noticees under the Customs Act, 1962. This likely aims to streamline the adjudication process and clarify jurisdictional responsibilities. **4. Background and Rationale:** * The notification addresses the need for clear assignment of adjudicating authority in customs-related cases. Without such clear assignment, there could be ambiguity and potential delays in the adjudication process. The notification likely aims to improve the efficiency and accountability of customs administration by specifying which officers are responsible for handling specific cases. **5. Key Provisions / Changes:** * This is a new policy, establishing the following: * **Appointment of Adjudicating Authorities:** The CBIC appoints officers listed in Column 4 of the provided table to exercise powers and discharge duties conferred or imposed on officers mentioned in Column 3 of the table. * **Scope:** This appointment pertains specifically to the adjudication of show cause notices mentioned in Column 2, involving the noticees listed in Column 1. * **Case-Specific Designation:** The provided table outlines specific cases and identifies the corresponding adjudicating authority by title and location. * **Example:** Ms. Bando India Pvt. Ltd. is listed as a Noticee. Show Cause Notice No. 511/2024 dated 21.05.2024, is to be adjudicated by the Deputy Commissioner of Customs, Import Assessment, ICD Whitefield, Bengaluru. **6. Target Audience and Stakeholders:** Based on the provided text, the target audience and stakeholders directly affected by this notification include: * **Noticees:** Companies or individuals who have received show cause notices under the Customs Act, 1962 (e.g., Ms. Bando India Pvt. Ltd.) * **Customs Officers:** Specifically, the officers appointed as adjudicating authorities, as well as those whose duties are being conferred upon the appointed officers. * **Legal Representatives:** Lawyers or consultants representing the noticees in the adjudication process. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible agency for issuing and implementing this notification. * **Timelines/Procedures:** The notification does not specify any explicit timelines or procedures beyond the general framework of the Customs Act, 1962. However, it implies that the adjudication process for the listed show cause notices should proceed under the authority of the newly appointed officers. * **Printing and Publication:** The notification indicates that it was uploaded by the Directorate of Printing at the Government of India Press and published by the Controller of Publications, Delhi. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this notification, based on the stated provisions, include: * **Improved Efficiency:** Streamlining the adjudication process by clearly defining who is responsible for handling specific cases. * **Enhanced Accountability:** Making specific officers accountable for the adjudication of specific show cause notices. * **Reduced Ambiguity:** Eliminating potential confusion about jurisdictional responsibilities in the adjudication process. * **Expedited Resolution:** Potentially leading to faster resolution of show cause notices due to clear assignment of authority. **9. Conclusion:** Customs Notification No. 41/2025 is a significant policy that assigns specific adjudicating authorities to handle identified show cause notices under the Customs Act, 1962. This targeted approach aims to enhance efficiency, accountability, and clarity in the customs adjudication process, ultimately benefiting both the customs authorities and the affected businesses. The notification's significance lies in its detailed assignment of responsibility, which is crucial for the fair and timely resolution of customs-related disputes.

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