CBIC Notifies Appointment of Common Adjudication Authority for De-Novo Adjudication in Respect of 100% EOUs under Customs [Read Notification]

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 involving both customs and central excise duties were initially decided by Central Excise officers and have since been remanded for fresh adjudication.

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The CBIC has clarified that officers of customs who have jurisdiction over EOUs are deemed to be Central Excise Officers and are vested with full powers exercisable by officers of Central Excise throughout India.

This authority was earlier notified under Notification No. 38/2001-Central Excise (N.T.), dated June 26, 2001. Subsequently, jurisdiction over EOUs was transferred to Customs officers through Notification Nos. 52/2003-Customs and 79/2018-Customs.

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The board has specified the manner in which these notices are to be adjudicated under the Customs Act. The notification lays down the following adjudication structure based on the monetary value of the aggregate duty involved:

1. Notices involving duty up to ₹5 lakhs will be adjudicated by the Deputy Commissioner or Assistant Commissioner of Customs having jurisdiction over the concerned EOU.
2. Notices involving duty up to ₹50 lakhs will fall under the jurisdiction of the Additional Commissioner or Joint Commissioner of Customs of the respective unit.
3. Notices involving duty exceeding ₹50 lakhs will be handled by the Principal Commissioner or Commissioner of Customs overseeing the EOU.

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To Read the full text of the Notification CLICK HERE

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