The board has specified the manner in which these notices are to be adjudicated under the Customs Act.
The Central Board of Indirect Taxes and Customs ( CBIC ), through its latest Notification No. 35/2025-Customs (N.T.) dated May 16, 2025, has appointed common adjudication authorities for conducting de-novo adjudication in cases involving 100% Export Oriented Units (EOUs). This notification, issued under the provisions of the Customs Act, 1962, addresses instances where adjudication notices…
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