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Customs - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

The notification specifies the appointment of common ...


Common Adjudication Authorities Appointed for Export Units to Resolve Pending Customs and Excise Duty Notices Across Duty Thresholds

May 22, 2025

Notifications     Customs

The notification specifies the appointment of common adjudication authorities for de-novo adjudication of pending notices involving customs and central excise duties for hundred percent export-oriented undertakings. The adjudication jurisdiction is determined by the aggregate duty amount: up to 5 lakhs by Deputy/Assistant Commissioner of Customs, up to 50 lakhs by Additional/Joint Commissioner of Customs, and above 50 lakhs by Principal/Commissioner of Customs, based on the jurisdiction over the specific export-oriented unit. The notification takes effect from the date of publication in the Official Gazette, enabling streamlined resolution of pending tax-related notices across different duty thresholds.

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