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 Act Amendment - Show Cause Notice Adjudication (Notification No. 31/2025) **1. Executive Summary:** This report analyzes Notification No. 31/2025-Customs (N.T.), S.O. 1921(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC). This notification constitutes an amendment to existing customs procedures, specifically concerning the adjudication of show cause notices. The core purpose of this amendment, as inferred from the text, is to appoint specific authorities to adjudicate particular show cause notices, thereby streamlining the adjudication process. The key finding is that the amendment delegates adjudicatory power for specific cases to named officers, potentially expediting resolution. **2. Introduction:** This report aims to provide a comprehensive analysis of Notification No. 31/2025-Customs (N.T.), S.O. 1921(E), based solely on the information provided in the policy text. The report outlines the amendment's core objective, background rationale, key changes, affected stakeholders, inferred implementation aspects, and expected outcomes. **3. Policy Overview:** * This notification acts as an amendment to procedures under the Customs Act, 1962. * **Core Objective:** The core objective, as inferred from the text, is to delegate the authority to adjudicate specific show cause notices to designated officers. **4. Background and Rationale:** As an amendment, the notification's rationale lies in addressing potential bottlenecks or inefficiencies in the existing adjudication process. The amendment text indicates a need for specific appointments of adjudicating authorities for named noticees, likely to ensure timely and efficient resolution of these particular cases. This targeted approach suggests a desire to expedite the adjudication process for these specific show cause notices. **5. Key Provisions / Changes:** This notification specifically amends the existing procedures regarding the adjudication of show cause notices under the Customs Act, 1962. * **What is being changed:** The amendment changes *who* has the authority to adjudicate specific show cause notices. It is an amendment to the process of power delegation in adjudication. * **New Rule/Provision:** The notification appoints officers mentioned in column 4 of the table to exercise the powers and discharge duties conferred or imposed on officers mentioned in column 3 of the said Table in respect of Noticee mentioned in column 1 of the Table, for purpose of adjudication of show cause notices mentioned in column 2 therein. The notification provides a table that outlines the specific appointments: * Show Cause Notice dated 03.08.2021 issued to Ms. Murrplastik India Private Limited is now to be adjudicated by the Commissioner of Customs, ACC, Sahar, Mumbai, Customs Zone III, instead of the Assistant Commissioner of Customs Gr.IIACC I, Import, ACC, Sahar, Mumbai. * Show Cause Notice No. 8602024 dated 01.08.2024 issued to unknown noticee is now to be adjudicated by Assistant Commissioner of Customs Gr.2 G NSI, JNCH instead of Assistant Commissioner 25ACGr.II GNSICACJNCH of Customs Gr.2 G NSI, JNCH. * **Effect of the Change:** This change shifts the responsibility for adjudication of the specified show cause notices from one officer to another. For Ms. Murrplastik India Private Limited, the adjudicating authority is shifted from an Assistant Commissioner to a Commissioner. **6. Target Audience and Stakeholders:** The primary stakeholders directly affected by this amendment are: * **Ms. Murrplastik India Private Limited:** As the company named in one of the show cause notices, they are directly impacted by the change in adjudicating authority. * **Customs Officers:** Specifically, the Assistant Commissioners of Customs previously responsible for the adjudication of the named show cause notices and the Commissioners now appointed. * **The Central Board of Indirect Taxes and Customs (CBIC):** The board is responsible for implementing and overseeing these changes. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing this amendment. * **Procedures:** The implementation involves formally notifying the designated officers of their new responsibilities and ensuring the relevant case files are transferred to them. * The notification comes into effect immediately upon publication. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of these changes is to expedite the adjudication process for the specified show cause notices. By assigning the cases to specific officers, it is expected to improve accountability and potentially leverage the expertise of the designated authority. Shifting the case of Ms. Murrplastik India Private Limited to a Commissioner could signal a case with higher stakes or complexity requiring a more senior officer's attention. **9. Conclusion:** Notification No. 31/2025-Customs (N.T.), S.O. 1921(E), represents a targeted amendment to the Customs Act's adjudication procedures. It focuses on delegating authority for specific show cause notices to designated officers. This amendment is significant as it indicates a focused effort to improve the efficiency and potentially the quality of the adjudication process within the customs framework.

Key Entities Referenced