CBIC Appoints Common Adjudicating Authority for Multiple Show Cause Notices Issued to Massimo Dutti India Pvt. Ltd. [Read Notification]
CBIC appointed the Principal Commissioner/Commissioner of Customs (Import), ACC, New Delhi as the CAA for multiple show cause notices issued to M/s. Massimo Dutti India Pvt. Ltd.
CBIC - Taxscan
CBIC - Taxscan
The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 58/2025-Customs (N.T.) dated 26th September 2025, appointing a Common Adjudicating Authority for the adjudication of multiple show cause notices (SCNs) issued to M/s. Massimo Dutti India Pvt. Ltd., located in Gurugram, Haryana.
This decision has been taken under the powers conferred by Section 4(1), read with Sections 5(1) and 5(1A) of the Customs Act, 1962, which allow CBIC to assign specific officers to adjudicate cases across different customs formations.
The notification lists four show cause notices issued to the company by different customs authorities, including New Delhi, Mumbai, and JNCH (Jawaharlal Nehru Customs House). Each notice was initially assigned to different adjudicating authorities such as Deputy Commissioners and Assistant Commissioners from various customs groups.
To ensure consistency and avoid conflicting orders, CBIC has now designated the Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex (ACC), New Delhi, as the Common Adjudicating Authority to handle all the listed cases together.
When multiple SCNs are issued to the same entity by different field formations, CBIC often consolidates them under one authority to avoid duplication and ensure that the facts and circumstances of all cases are considered holistically. This helps prevent contradictory decisions and ensures a fair and comprehensive adjudication.
The show cause notices involved in this case include:
- SCN No. 74/19-20/2A/DC/ACC Import dated 27.12.2019 issued by ACC, New Delhi
- SCN No. 514/2024-25 dated 09.12.2024 issued by ACC, Sahar, Mumbai
- SCN No. 01/2025-26 dated 05.06.2025 issued by NCH, Mumbai
- SCN No. 50(L)/2025-26/AC/NS-III/Gr.III/CAC/JNCH dated 17.04.2025 issued by JNCH
By appointing a single authority for adjudication, CBIC ensures that all these matters will be decided by one officer, the Principal Commissioner/Commissioner of Customs (Import), ACC, New Delhi.
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