Notification No. 35/2025–Customs (N.T.), Dated 16-05-2025
1. Why a Fresh Notification?
Earlier notifications shifted jurisdiction over 100 % Export-Oriented Undertakings (EOUs) from Central Excise to Customs and simultaneously appointed Customs officers as Central-Excise officers. When appellate forums sent back (“remanded”) certain legacy show-cause notices (SCNs) that contained both Customs-duty and Central-Excise duty demands, there was no clarity on who should redo the adjudication. Notification No. 35/2025-Customs (N.T.), dated 16 May 2025 now plugs that gap by reallocating such remanded SCNs to Customs officers and prescribing monetary-based authority levels.
2. Scope of the Notification
- Covers only remanded cases – SCNs that were originally decided by Central-Excise officers under Rule 3 of the Central Excise Rules, 2002 and later set aside for de-novo adjudication.
- Applies to mixed-duty notices – The SCN must involve both Customs and Central-Excise demands on an EOU.
- Prospective effect – Takes effect from the date of publication in the Official Gazette (16 May 2025). Ongoing de-novo proceedings not yet disposed must switch to the new authority, and appellate bodies are expected to remand future cases directly to the proper Customs officer per the table.
3. Practical Implications
- Single-window clarity – Eliminates parallel proceedings—one common Customs officer passes a composite order covering both duties.
- Speed & consistency – Monetary banding mirrors regular Customs adjudication thresholds and should help standardise timelines.
- Appeal route – Orders will be appealable before the Commissioner (Appeals) or CESTAT under the Customs Act, streamlining the appellate hierarchy.
4. Conclusion
From 16 May 2025, any EOU show-cause notice that was earlier decided by Central-Excise officers, got remanded, and involves both Customs and Excise components must be freshly adjudicated only by the designated Customs officer as per the new duty-based slabs. EOUs and counsel should realign their litigation strategy to the revised authority structure without delay.
